officer. Rule
223B prescribes the procedure for filing protest petition and the
adjudication of the protest application. Rule 233B so far as
relevant ... protest from the day on which the letter of protest was
delivered to the Proper Officer. (4) An endorsement "Duty
paid under protest
issued summon to them. After taking
cognizance protest application under Section 190 read
with Section 204 of the Code has been filed by the
petitioner
under protest. It is meant to obviate any dispute whether the payment is made under protest or not. Any person paying duty under protest ... protest letter and give the grounds on which the protest is being lodged and obtain an acknowledgement of the letter of protest. Once the protest
shall not apply where duty has been paid
under protest.
6. In furtherance of the application, show cause notice dated
17th February, 1997 was served ... apply where any duty has been paid under
protest.
(2) If, on receipt of any such application, the [Assistant
Commissioner of Central Excise or Deputy
January 31, 1985. The refund application was filed on May 15, 1986. The Assistant Collector rejected the refund application ... grounds, viz., (i) since the payment was not under protest, the application was barred by time and (ii) unjust enrichment. On appeal, the Appellate Collector
apply where any duty has been paid under protest.
(2) If on receipt of any such application, the Assistant Collector of Central Excise is satisfied ... person claiming refund was to make an application for such refund, ordinarily the application was to be made within 6 months from the relevant date
Assistant Collector of Central Excise, the assessee filed an application dated October 26, 1978, before the Assistant Collector of Central Excise for refund ... duty hence forward on the articles would be paid under protest. This application for refund reached the office of the Assistant Collector on November
which was illegal. It reversed the Cenvat credit
under protest and thereafter filed an application for
refund. When the authorities have permitted the
transmission ... reverse those entries.
They reversed the entries under protest and then they
15
have preferred this application for refund. The
argument is that the assessee
paid for the period 29.11.1967 to 31.01.1968 under protest. On 27.03.1968, the Plaintiff Company made an application to the Assistant Collector, Central Excise, Faridabad (Annexure ... refund of Rs. 14,381.06 paid as excise duty under protest. This application was duly considered by the Assistant Collector, but he did not agree
application for refund of the excise duty paid by it under protest. That application was rejected and thereafter an appeal was preferred by the respondent ... company has to pay the duty on warpsheets under protest and also to make an application for refund. After the application is rejected, the respondent
