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<h1>Dismissal of Stay Application & Refund Claim due to Lack of Coercion in Payment under Protest.</h1> The application for stay of pre-deposit of Rs. 62,022.61 demanded by the Collector of Central Excise (Appeals) was dismissed as the amount had already ... Stay/Dispensation of pre-deposit The application for stay of pre-deposit of Rs. 62,022.61 demanded by the Collector of Central Excise (Appeals) was dismissed as the amount had already been paid and not shown to be paid under coercion. The Tribunal found that the payment made under protest did not establish coercion, leading to the dismissal of the application. The Misc. application for refund was also dismissed. (Case: 1995 (5) TMI 135 - CEGAT, NEW DELHI)
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