payment of duty under protest

[felix ka]

 I have the following queries:

1. When an assessee is not sure of his duty liability, he can opt to pay excise duty under protest. Correct? the uncertainty is due to the lack of clarity in the 'deemed manufacture' as per CETA.
2. In such a situation, can we collect excise duty from our customers (product buyers) but still pay excise duty under protest?
3. Can we take CENVAT Credit of the duty paid under protest?

AI Summary

Exploring Excise Duty Payment Under Protest: Legal Insights, Provisional Assessment Options, and Section 11B Implications. A discussion on the payment of excise duty under protest reveals several points. An assessee unsure of duty liability can pay under protest by notifying authorities in writing and marking relevant documents. They can collect duty from customers while protesting, but if CENVAT credit is availed, a refund is not possible if the case is won. Provisional assessment is an alternative, allowing payment on a lower side with a bond. The forum discusses the legal validity of paying duty under protest without a department demand and highlights the lack of specific current procedures for such payments, referencing Section 11B of the Central Excise Act.