Payment of duty under protest

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..... sfied about the adjudication order, he may pay duty under protest till the appeal is settled. The main advantage of paying duty under protest is that, if the case is decided in favour of assessee, the duty paid under protest can be obtained as refund subject to not having passed on the same to the buyers [doctrine of unjust enrichment is applicable]. The procedure followed in cases where duty i .....

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..... f protest is filed. Thus letter of protest can be applied only to future clearances and cannot cover past period. Filing appeal itself is payment of duty under protest. When appeal is pending, pre-deposit of duty is payment of duty under protest. Filing of separate letter of protest is not necessary. Payment made pursuant to demand and threat made by excise is treated as payment of d .....

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