Duty paid under protest remains effective until all related refund and duty disputes are finally decided.

A protest letter accompanying payment of duty under protest was held to remain effective until all duty and refund matters were finally decided, not merely until earlier refund claims were disposed of. The rejection of the protest letter was found unjustified, and the authority was required to accept it. The earlier view limiting the protest's duration to the decision on two refund claims was held unsustainable because the protest continued to govern the entire set of pending duty and refund disputes.

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Issues: Whether the protest letter lodged by the assessee for payment of duty under protest could be treated as remaining in force only until the earlier refund claims were decided, or whether it continued till all matters relating to duty and refunds were finally decided.

Analysis: The protest letter dated 15-10-1999 was found to have been submitted to the Deputy Commissioner to indicate payment of duty under protest. The rejection of that protest was held to be unjustified, and the authority was required to accept it. The earlier view that the protest would remain valid only until the two refund claims were decided was found unsustainable, because the protest had to subsist until all matters concerning duty payment and refund claims reached final decision.

Conclusion: The objection to the Commissioner (Appeals)'s observation was accepted, and the protest was directed to remain in force until all duty and refund matters were finally decided.

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