classification of goods was held not under heading 4819.12
but under 4823.90.
This
was challenged before the Tribunal under sub-rule (5) of Rule ... Central Excise Act as under the
provisional assessment, duty payment was made under protest &
hence, the very base of decline would not survive.
Refund
against a bond/Letter of Undertaking under
provisional assessment or alternately consider
payment of duty would be under protest" for all
subsequent imports till ... Welfare Fund.
The only relevance as far as payment of duty under
protest is concerned is indicated in the second
proviso to sub-section
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 ... also that no person who has received the amount
otherwise than under protest shall be entitled to make any
application under section 18 :
Provided also
basis of such higher excise duty. Under
the insistence of the Excise Department, therefore, the assessee had under
protest paid duty at the higher rate ... forced to clear the
goods under heading 2404.90 at a higher rate. This was done under protest. The
assessee also established that the sale price
petitioner with the respondents. According to the petitioner,
this was done under protest and possible coercion. According
to the department, this was voluntarily made ... petitioner had submitted before us
that the same was made under protest, learned counsel for
the department has placed on record a letter dated
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 ... also that no person who has received the amount
otherwise than under protest shall be entitled to make any
application under section 18 :
Provided also
paid. Under compulsion therefore, the petitioner would pay the
entire duty inclusive of the disputed component. This, however,
would be under protest.
3. The petitioner ... other quantity. The
petitioner had paid differential duty under protest. The
authorities would not clear the consignment unless the entire
duty including the disputed portion
exemption but seek clearance of goods on payment of full duty
under protest.
There
appears to be some confusion with respect to what declaration ... clearance of goods they were prepared
to pay full import duty under protest. With respect to this
aspect, we may not dilate any further. Fact
2019 01:42:22 :::
wp.2902.2016(J).doc
Under protest, however, he withdrew the compensation amount of
Rs.1,42,04,415/-. The break ... applicable on it. The Assessee has
paid the Income Tax amount under protest."
Page 5 of 54
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Central Excise (Preventive) along with TR-6
challan which they did under protest.
1.4 A
communication on October 29, 1999 was addressed by the petitioners ... that Rs.20 Lacs was paid under protest but they had not received TR-6
challan and they were not availed credit
