been paid under protest;
(iii) There is no clear finding by the Adjudicating
Authority that duty was paid under protest;
(iv) The fourth proviso ... mode of payment of duty under protest or not
under protest? While according to the Revenue, the
payment of duty is without any protest
protest ensures that the assessment does not attain finality.
Having compelled payment under protest, the Department cannot deny refund
by insisting on reassessment or appeal ... assessments were not provisional. Therefore, they had attained finality. Payment
under protest, without pursuing the statutory remedies, cannot prevent the
assessment from attaining finality. Allowing
duty under protest and
payment of duty under provisional assessment are
both "on account" payments under the Act. We do
not find ... paid under
protest and duty paid under Rule 9-B. The duty paid
under protest falls under Section 11-B whereas duty
paid under provisional
provisions of law under the limitation prescribed under
Section 11B of the Act. Unless the payment is made specifically under
protest, the Proviso would ... whereby no limitation would apply when payment of
Duty is treated as payment made 'under protest'
11. It is this kind of negative
received under Section 200A , the aforesaid
view will not permit the deductor to reopen the said question unless he has made payment under
protest ... received under Section 200A , the aforesaid view will
not permit thedeductor to reopen the said question unless he has made payment under
protest
under
Section 200A for computation and intimation for the payment of fee
under Section 234E could not be made in purported exercise of
power under ... received under Section 200A , the aforesaid view will not permit the
deductor to reopen the said question unless he has made payment
under protest
payment of fee under Section 234E
was provided but, it did not provide for making of demand of such fee under Section
200A payable under ... received under Section
200A , the aforesaid view will not permit the deductor to reopen the said question unless
he has made payment under protest
intimation for the payment of fee
under Section 234E could not be made in purported exercise of
power under Section 200A by the respondent ... received under Section 200A , the aforesaid view will not permit the
deductor to reopen the said question unless he has made payment
under protest
payment of fee
under Section 234E was provided but, it did not provide for making
of demand of such fee under Section 200A payable under ... received under Section 200A , the aforesaid view will not permit the
deductor to reopen the said question unless he has made payment
under protest
under
Section 200A for computation and intimation for the payment of
fee under Section 234E could not be made in purported exercise of
power under ... received under Section 200A , the aforesaid view will not permit the
deductor to reopen the said question unless he has made payment
under protest
