https://www.taxtmi.com/caselaws?id=74591 Rule 233B permits duty payment under protest only where the assessee has no appeal or revision remedy against the order or decision creating the duty liability, and the prescribed procedure must be followed. Where the assessee has not challenged the assessment order or classification list through the normal appellate or revisional route, a mere desire to keep the protest alive pending other proceedings does not justify use of the protest mechanism. A perceived conflict in judicial decisions, by itself, does not create a right to invoke Rule 233B outside its terms. en-us Thu, 27 Apr 1989 00:00:00 +0530 Thu, 09 Jun 2011 17:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74591 Rule 233B permits duty payment under protest only where the assessee has no appeal or revision remedy against the order or decision creating the duty liability, and the prescribed procedure must be followed. Where the assessee has not challenged the assessment order or classification list through the normal appellate or revisional route, a mere desire to keep the protest alive pending other proceedings does not justify use of the protest mechanism. A perceived conflict in judicial decisions, by itself, does not create a right to invoke Rule 233B outside its terms. Case-Laws Central Excise Thu, 27 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74591