that no
offence was proved. The first Respondent also filed a Protest Application
on 27.05.2014 in case Crime No.105/2013 which was accepted ... final Report on 10.01.2015 stating that
no offence was proved. Another Protest Application was filed and once
more re-investigation was done on 17.11.2016, subsequent
Dr. Kaushik Jain vs Sanjay Kumar on 20 December, 2023
Cause Title/Judgement-Entry STATE
Ram Shankar vs Sanjay Kumar & Other on 20 December, 2023
Cause Title/Judgement-Entry
said so, I would like to emphasise that in this matter, the application dated 17-3-1986 was filed for registration with reference ... assessment the goods were cleared on payment of duty, albeit under protest.
The application for registration under 98.01 was subsequently rejected by Asstt. Collector
State of Madhya Pradesh. However, they submitted an application for licence under protest. It is on this protest the Hon'ble Supreme Court held ... that the Divisional Engineer was submitting an application in Form AL-4 issuing a licence, under protest. It was in this background that the said
passed by this Hon'ble
Commission, under protest, subject to the adjudication of Application seeking
modification and without prejudice to my constitutional and legal ... passed by this Hon'ble
Commission, under protest, subject to the adjudication of Application seeking
modification and without prejudice to my constitutional and legal
Asha Ram vs Govt. Of Nctd on 15 November, 2016
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH
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
