allowing
deduction under section 43B of the Act for a sum of Rs. 61,76,617/-
being Customs Duty paid under protest.
3.12. That ... allowing
deduction under section 43B of the Act for a sum of Rs. 4,51,200/-
being Sales Tax paid under protest.
3.13. That
rules as to the circumstances under which a duty can be paid under protest. Sub-rule (1) provides for filing a letter before the proper ... gives an indication as to the circumstances under which the payment can be made under protest. It is observed that, as we have held
ground that they are time barred; the duties were not paid under protest; why it should not be construed that the presumption against the respondents ... that the claimants have never pretended that they paid the duty under protest nor have they produced any evidence to that effect. Secondly, they have
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
allowability
or disallowability of deduction of the statutory duties on payment
basis under section 43B of the Income ... under 1,93,27,627
inspection
7 Customs Duty on Inventory in Closing Stock 18,23,52,893
8 Customs duty paid under protest
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
Company 'under protect'. The Appellants also requested for early approval of their price-list. They started paying duty under protest by marking ... with the words "under protest". On 4-8-75, in reply to a representation made by the Appellants
holding amongst other things that duty had not been paid under protest. Even if it was paid under protest, the procedure laid down in Rule ... protest.
4. In the present case, a letter of protest was submitted on 28.12.81 itself. The gate passes were marked as 'duty paid under
credit due to mistake, should be treated to had been done under protest. This they so stated as they were not sure that no input ... claim on 29-5-97 for the amount debited by them under protest. They were, however, issued show cause notice
