that there was a difference
between provisional assessment under rule 9B and
payment of duty under protest in terms of rule 233B. In
this connection ... under protest and duty paid
under rule 9B. The duty paid under protest falls under
section 11B whereas duty paid under provisional
assessment falls under
while making the said payment an endorsement Was made on the challan
indicating payment under protest. It was further pointed out that after
making payment ... protest payment the conditions and circumstances mentioned in Rule 233 B
should be complied with, otherwise there could be no protest payment under
payment was made not only involuntarily but under protest. Involuntary payment and payment under protest are not the same thing. For imposition of unjust duty ... compelled to make payment and such payment will then be involuntary, but every involuntary payment cannot be held payment within the meaning of proviso
payment was made not only involuntarily but under protest. Involuntary payment and payment under protest are not the same thing. For imposition of unjust duty ... compelled to make payment and such payment will then be involuntary, but every involuntary payment cannot be held payment within the meaning of proviso
interested shall not consent to receive the payment. The person interested might also receive such payment under protest as to the sufficiency of the amount ... postulates a tender of payment and receipt thereof without protest or under protest. Such a protest must necessarily be made at the time when
payment under protest by the defaulter. After having paid the amount under protest the defaulter has been given the right under this section to file ... ground of fraud.
52. Section 183 provides for the payment under protest of the amounts sought to be recovered from a person against whom
under protest and duty paid under
Rule 9B. The duty paid under protest falls
under Section 11B whereas duty paid under
provisional assessment falls under ... protest. As
stated above, there is a difference under the
Act between payment of duty under protest on
one hand and refund consequent upon
finalization
their letter of protest, they had request only for provisional assessment under Rule 9B and not for duty under protest under Rule ... dispute whether the payment is made under protest or not. Any person paying the duty under protest has to follow the procedure prescribed
under the pressure of seizure of detention of goods which is analogous to that of duress. Payment under such pressure establishes that the payment ... payments were not made with the intention of closing the transactions. I do not think that the mere fact of a payment under protest would
reference under Section 18 , would be submitted :
Provided that any person admitted to be interested may receive such payment under protest as to the sufficiency ... money to be paid under protest and therefore the receipt by the pleader should also be taken to be under protest. I am unable
