allowing
deduction under section 43B of the Act for a sum of Rs. 61,76,617/-
being Customs Duty paid under protest.
3.12. That ... allowing
deduction under section 43B of the Act for a sum of Rs. 4,51,200/-
being Sales Tax paid under protest.
3.13. That
petitioner
to the Assistant Commissioner, Service Tax-I(Audit), under the subject
"Payment under protest of service tax and interest on interchange income
received ... supporting provisions under the Finance Act for withholding of the
service tax deposited by the petitioner under protest, then certainly
retention/withholding of such amounts
respondent claims that it had paid the customs duty under
protest and the same was evident from the fact that it had preferred an
appeal ... prescribed under Section 27(1) of the Customs Act, would not apply
when any duty or interest has been paid under protest.
4. The learned
REFUND THE
PETITIONERS AMOUNT OF RS. 1,00,00,000/- PAID
UNDER PROTEST AS PER REPRESENTATION DATED
30/03/2019 BEARING NO. RNSM/ACCT ... amount of Rs.1,00,00,000/- deposited by the
petitioner under protest as per the representation
dated 30.03.2019 bearing No. RNSM/ ACCT
department
the assessee classified its product under Sub-
Heading 2404.50 and paid higher rate of duty under
protest. The classification list was approved ... 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
department
the assessee classified its product under Sub-
Heading 2404.50 and paid higher rate of duty under
protest. The classification list was approved ... 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
department
the assessee classified its product under Sub-
Heading 2404.50 and paid higher rate of duty under
protest. The classification list was approved ... 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
department
the assessee classified its product under Sub-
Heading 2404.50 and paid higher rate of duty under
protest. The classification list was approved ... 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
reversed the said credit amounting to Rs. 2,67,06,656/-
under protest. Subsequently, the appellants were issued show
cause notice dated 01.10.2013 demanding reversal ... relied on following judgements wherein it is
held that payment under investigation and under protest do not
attract the principles of unjust enrichment.
(i) Eveready
under service tax
centralized registration No.AAACS8577KSDB73 for providing taxable services
under the category 'Banking and Other Financial Services' enumerated under
Section ... specifically mentioning that the payment of service tax is
being made under protest subject to notification of Government of India.
Subsequently realizing their mistake
