petitioner informed the respondents that it had
paid the CVD under protest at the time of clearance of the goods.
3. The petitioner filed ... limitation of one year
prescribed under sub-section (1) will not apply in case
duties are paid under protest. The question then is
from which
follows:
"56. When compounding of an offence is made under protest by the
consumer, it could be argued that the consumer is not agreeable ... compounded under protest. If the consumer protests, then it is for the
authorised officer to record such protest and lodge a complaint to the police
entire property area. These amounts
were paid by the Appellants under protest at the insistence of CERA
auditors.
1.5 That while such amounts were paid ... under protest and no SCN was
issued by revenue authorities in this regard, the Appellants had sought
refund thereof. Subsequent thereto, the revenue authorities issued
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 ... under section
18. It is open to a person, under the first proviso to section 31(2) , to
13
receive payment of compensation under protest
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
person served with summons as a partner under Rule 3 may appear under
protest, denying that he is a partner, but such appearance shall ... rule enables the person served as a partner to appear under protest and to
deny that he is a partner of the firm which
petitioner and raised an
additional demand, which the petitioner deposited under protest,
including the differential IGST amount. It is only on payment of the
same ... effect
as involved herein and for refund of the amount deposited under
protest, which petition was allowed on 28.9.2019 and a copy of the
judgment
interest, if any, paid on such
duty has been paid under protest. The said section then proceeds to
set out in detail the procedure ... protest. As stated
above, there is a difference under the Act between
payment of duty under protest on one hand and refund
consequent upon finalization
contended that the acceptance of costs was
under protest, therefore, there was no bar to the petitioners challenging the
impugned order. Para ... acceptance
of costs under protest is different from acceptance of
costs without any such protest. Acceptance of costs
without any protest would estop the party
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
