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
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
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
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
excise
duty under Section 11B of the Central Excise Act,
1944(hereinafter being referred to as “the Act”) which was paid
under protest ... separate and
distinct. Moreover, under Section 4 of the said Act,
every payment by the manufacturer whether under
protest or under provisional assessment
duty
under provisional assessment are both "on-account"
payments under the Act. There is a basic difference
between duty paid under protest ... duty paid
under Rule 9-B. The duty paid under protest falls
under Section 1l-B whereas duty paid under
provisional assessment falls under Rule
refund of the amount of excise duty paid by the Company under protest prior to or at the time of the removal of the commodity ... petitioner objected to the demand, but, however, paid the amount under protest. For the earlier period between
