decision makes it absolutely clear that to consider the payment of duty as payment under protest, the procedure prescribed under the statute must be followed ... payment of duty was made. If that be so, the payment of duty by HPCL can not be considered as payment under protest
40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
40210/2020
under protest" when they cleared the goods from CWC. By not
furnishing a letter for 'under protest' payment, the appellants ... under protest. During the relevant period, no
procedure was laid down for lodging protest. The Commissioner (Appeals) has held
that duty was paid under protest
Valuation Rules, 2007?
ii. Whether the payments made by the Appellant are to be treated
as payments under protest?
19
C/40485/2020 ... such an order. The duty payments made at enhanced rates since
05.10.2016 are treated as payments made under protest and no limitation
could be applicable
under protest;
"RULE 233B. Procedure to be followed in cases where duty is paid
under protest.-
Where an assessee desires to pay duty under ... followed the 'protest'
procedure paid 'duty' under protest.
9.6 An assessee by paying the amount under protest, towards an
objection communicated
