claiming
refund of the duty amount paid under protest from 29.12.2014 to
27.02.2015. This refund application was rejected by the Assistant
Commissioner by order dated ... claiming refund
of duty which it had paid under protest. The Tribunal rejected the
application on the preliminary ground that the application for refund
that the appellants had submitted the
refund application on 22.03.2013 in respect of the amount paid under
protest, even before the issue in dispute could ... such duty has been paid under protest.
xxx xxx xxx xxx
(2) If, on receipt of any such application, the Assistant Commissioner of
Central Excise
protest, it is not necessary that it be
accompanied by the very words "under protest".
Whether an act is performed under protest ... protest. It is a settled principle that
when duty is paid under protest, the assessment is
required to be treated as provisional, if the protest
paid on such duty, has been paid under
protest. Even assuming that the application fo refund of
amounts paid in such circumstances ... present case the application would
not be barred by limitation as the amounts were paid
under protest. The period of limitation, if any, therefore,
would
said payment and reversal
2013 reversal of were made „under protest‟.
credit
under
protest
01.11.2013 SCN The department issued show cause notice to the appellant ... said
2013 of credit payment and reversal were made „under protest‟.
under
protest
01.11.2013 SCN issued The department issued show cause notice to the appellant
said payment and reversal
2013 reversal of were made „under protest‟.
credit
under
protest
01.11.2013 SCN The department issued show cause notice to the appellant ... said
2013 of credit payment and reversal were made „under protest‟.
under
protest
01.11.2013 SCN issued The department issued show cause notice to the appellant
52262/2022
1962 and we, therefore, direct him to move an
application before the proper officer seeking
amendment of the Bill of Entry in terms ... concerned the same having been paid
and satisfied without any protest, the application made for
consequent amendment of the bill of entry needs
treated as having been made under protest and that since the letter/ application for refund of this amount had been made within the limitation period ... deposit of Rs. 8,00,000/- had been made under protest, the refund application has been rightly rejected as time barred.
3. We have carefully
where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall ... paid on such duty has been paid under protest.
(2) If, on receipt of any such application, the Assistant Commissioner of Central Excise or Deputy
assessee has paid the duty under protest from the day on which the letter of protest was delivered to the proper officer ... protest. It is meant to obviate any dispute whether the payment is made under protest or not. Any person paying the duty under protest
