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
follow the procedure, as prescribed
under Section 11B of the Act, that too, of the duty paid
under the protest within the time prescribed therein ... petitioner.
Under the circumstances, the contention that
the amounts were paid involuntarily and, therefore, are
deemed to be under protest and should be considered
allow deduction under section 43B(a) of the Act for Customs duty
amounting INR 10,06,87,20 paid under protest during the subject assessment ... under Notification No. 25/2005-Cus dated March 1, 2005.
2 Copy of letters filed with Customs Authority intimating payment of duty under protest along
towards tax and Rs.1,31,87,139/- towards
interest) under protest for the Assessment Year 2013-14. This
payment ... petitioner also revised its Entry Tax and MVAT
returns under protest. This revision was done without prejudice
to the petitioner's rights and contentions
under compulsion and
coercion by the Officer of the present appellant. For the
circumstances, he was constrained to score out word "under
protest ... asked the
Executive Engineer (Civil) about the circumstances
under which the words 'under protest' were written
and subsequently scored through
between duty paid under protest and duty paid
under Rule 9-B. The duty paid under protest falls under
Section 11-B whereas duty paid ... separate and distinct. Moreover, under
Section 4 of the said Act, every payment by the
manufacturer whether under protest or under provisional
assessment
case the amount of Service Tax was deposited under the instructions of the Department, under protest.
8. It was further submitted that ... separate and distinct. Moreover, under Section 4 of the said Act, every payment by the manufacturer whether under protest or under provisional assessment
refund of
excise duty of Rs.9,35,97,502/- paid under protest for the period from
April, 2006 to March, 2014. The Adjudicating Authority ... Commissioner (Appeals) seeking refund of the
entire amount of duty paid under protest.
2. The appellant, M/s Allied Chemicals & Pharmaceuticals
Pvt. Limited
product Achiever Gold after payment
of duty @ 16% as Duty under Protest, reserving their right to claim back the
amount of duty paid under protest ... which was in the
nature of pre-deposit under Section 35 F. Duty paid under protest, ipso
facto becomes pre-deposit under Section
prior to
8.4.2011, particularly, if such duty has not been paid under protest. In any
event, after 8.4.2011, as long as customs duty or interest ... interest, if any, paid on such duty has been paid under
protest:
Provided also that in the case of goods which are exempt
from payment
