respondents received compensation without protest. But one of
the claimants with protest received the compensation and on his reference
under Section 18 , the Addl. District ... operation.
27. The question therefore is under what circumstances the award under s.
11 is liable to reopen under Section 28-A and redetermination
that there was a difference
between provisional assessment under rule 9B and
payment of duty under protest in terms of rule 233B. In
this connection ... between duty paid under protest and duty paid
under rule 9B. The duty paid under protest falls under
section 11B whereas duty paid under provisional
paid under protest. Thereafter on 10.4.87 the
appellants filed a letter of protest with the Assistant Collector. In the
said protest letter the appellants claimed ... argued on behalf of the Department that under Rule 233 B(4), the duty paid
under protest shall be endorsed on the copies
petitioner receiving the payments due and payable under the Voluntary Retirement Scheme under protest.
18. Regarding the first question, it will be appropriate to refer ... went ahead and made payments under the Voluntary Retirement Scheme, which were accepted by the petitioner under protest.
39. In the case of Chairman
limitation under the Act or the Rules made thereunder. It is submitted that the petitioner did not pay the duty under protest and as such ... further contended that under the Act and Rules either the petitioner has to pay duty under protest or to claim refund within six months from
presented, can he recover as for money paid involuntarily and under protest ? Upon the evidence I think that something such as he, describes occurred ... where the money was paid to the railway company under protest in order to induce them to carry goods which they were refusing to carry
that the costs imposed by the impugned
order were accepted, though under protest, on behalf of the petitioner and thus the petitioner after accepting ... observed as under with respect to reserving right to challenge orders after acceptance of the costs : --
"Whenever costs are accepted under protest, it always
reads as under:-
"Provided also that no person who has received the amount otherwise than under protest shall be entitled to make any application ... interested to receive the amount of compensation determined under the award under protest as to its sufficiency does not provide that the protest must
considered. The said Rule reads as under :-
"233B (1) Where as assesses desires to pay duty under protest he shall deliver to the proper ... assesses has paid the duty without protest.
NOTE : A letter of protest or a representation under this rule shall not constitute a claim for refund
reference under Section 18 , would be submitted :
Provided that any person admitted to be interested may receive such payment under protest as to the sufficiency ... application under Section 18 .
Mr. Dutt appearing for the petitioner states that the application was for the money to be paid under protest and therefore
