amount already paid by the appellant but same was not paid under protest. However demand of Rs. 1,64,508/- was set aside. Aggrieved ... Therefore the amount paid by them must be treated as paid under protest. In view of this fact order of the Commissioner(Appeals) inasmuch
determination. Firstly, whether refund of duty paid under provisional assessment is similar to duty under protest as both are on account payments adjustable on vacation ... between duty paid under protest and duty paid under Rule 9B. The duty paid under protest falls under Section 11B and duty paid under provisional
duty during the period of dispute should be held as under protest and therefore, the question of time bar would not apply. However, he rejected ... appellant that the duty payment ought to be considered as under protest, rejection of the refund claim on a ground not alleged in the show
procedure under Rule 233B of the Central Excise Rules, 1944 was not followed the payment of duty cannot be considered to be under protest ... such circumstances. Besides the refund is under the Customs Act where no procedure for the depositing duty under protest has been prescribed unlike Rule 233B
onwards, appellants started making an endorsement of service tax paid under protest in the copies of challan while making payment of service tax even though ... procedure under Rule 233B has already been held to be not required and if there is an endorsement in the challan under protest that would
claim of Rs.1,23,369/-which was paid as interest under protest during the pendency of proceedings. The adjudicating authority sanctioned the refund claim ... assessee has enclosed the TR6 challan under which the interest has been paid 'under protest' in the bank which has been attested
ground of limitation holding that the appellant have not paid duty under protest, therefore the same is time bar being filed beyond the one year ... itself is the ground that duty was paid by the appellant under protest. It is settled position in law that when the contention
claim for exemption under Notification No. 25/99-CUS as a result of which the Appellant higher paid duty under protest. The excess duty paid ... application under section 27 of Customs Act, 1962 for refund of excess duty amounting to Rs.35,95,820/- paid by them under protest
appellant has
deposited an amount equivalent to the duty payable, under protest,
on the clinker captively consumed; the appellants were required to
pay the amount ... fall
under Chapter XV. Thus, an appeal before the
Supreme Court would also be an appeal under the
said Chapter as envisaged under Section 129E
judgement read as under:-
"3. The appellate authority rejected the appeal that even if the duty
was paid under protest, the same was vacated ... interest amount was
admittedly paid under TR. 6 challan, wherein the party conspicuously mentioned the
words 'under protest'. The authorities below have
