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
Rules of 1944 read as under:-
233B. Procedure to be followed in cases where duty is
paid under protest.-
Where an assessee desires ... assessee has paid
the duty without protest.
Note:A letter of protest or a representation under this
rule shall not constitute a claim for refund
Revised
Sr. Date
Period Under Remarks
No. of Revision
Section
Under
1 2007-2008 24/12/2014 20 (4) (c)
Protest
Under ... have been filed
under coercion.
25) Despite the Petitioner informing the investigation officers
that the revised returns have been filed under protest without admitting
limitation prescribed under Section 11B is applicable in the appellant's case, when it had paid the duty under protest on purchase ... months as envisaged under Section 11-B (1) of the Act, is applicable when duty has not been paid under protest and an application
claim of Rs.1,23,369/-which was paid as interest under protest during the pendency of proceedings. The adjudicating authority sanctioned the refund claim ... assessee has enclosed the TR6 challan under which the interest has been paid 'under protest' in the bank which has been attested
ground of limitation holding that the appellant have not paid duty under protest, therefore the same is time bar being filed beyond the one year ... itself is the ground that duty was paid by the appellant under protest. It is settled position in law that when the contention
spares under the three impugned Bills of entry, the proper officer denied them the concessional rate of duty under the said Notification available under ... therefore, they were paying duty at the rate assessed by him under protest.
(b) Thereafter, the appellants filed refund claim for the said sum paid
peak hour restriction and had also submitted a partial amount under protest as reflected from the office memorandum dated 11.07.2003.Therefore once petitioner ... Panem Castings Pvt Ltd had deposited amount of Rs. 21.6 lakhs under protest and has challenged the Demand Notice by way of filing of writ
protest letter and give the grounds on which the protest is being lodged and obtain an acknowledgement of the letter of protest. Once the protest ... that acknowledgement shall be the proof that the duty under has been paid under protest. A reading of the rule shows that the procedure prescribed
which was paid by the assessee under protest pursuant to additional
demand raised by the competent authority. Though the assessee disputed
such additional demand ... terms of section 43B under the exclusive
method. Thus on one hand deduction for excise duty paid under protest
is available in the year
