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 Principal
Commissioner of Central Excise
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 [Principal Commissioner of Central Excise
judgment debtor not
be recorded as certified.
3. Reply to the application EX. APPL.(OS) 1186/2021 has been
filed by the decree holder ... present petition, and was accepted without prejudice and under
protest.
4. He stated that this application, premised on the ground that an
amount
being the excise duty paid under protest. The petitioner's
application for refund was allowed by the learned Joint Commissioner
in terms ... said
exemption. The petitioner's application for refund of duty paid under
protest was also partly allowed by an order dated 28.04.2022. In terms
M/S Prakash Industries Limited vs Union Of India And Anr. on 24 January, 2023
Thdc India Ltd vs M/S Pcl-Intertech Lenhydro Consortium ... on 12 July, 2023
Author
Prakash Thermal Power Limited vs Union Of India & Anr on 24 January, 2023
Author
Delhi East claiming that the payment made by
the petitioner is under protest and that it reserves the right to apply for
refund ... refund application is complete in all respect.
25. It was also submitted by the learned counsel that the amount
under protest was deposited
petitioner protested before the Arbitral Tribunal regarding non-
inclusion of all its claims. The petitioner also filed an application under
Section 12 (3) read with
where an application for refund has been made
before the commencement of the Central Excises and Customs
Laws (Amendment) Act, 1991, such application shall ... application for refund has been
made before the date on which the Finance Bill, 2011 receives the
assent of the President, such application shall