https://www.taxtmi.com/caselaws?id=74939 Rule 233B permits duty to be paid under protest where the assessee delivers a letter stating that payment is under protest with the grounds and makes the relevant endorsements on duty documents; coercion, duress, or an existing demand is not required as a precondition. The text also states that a refund rejection based only on an alleged procedural defect cannot stand once the protest is treated as valid, and the refund claims require fresh, consolidated adjudication on the merits, including the underlying manufacturing and exemption issues. en-us Fri, 30 Jun 1989 00:00:00 +0530 Mon, 13 Jun 2011 15:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74939 Rule 233B permits duty to be paid under protest where the assessee delivers a letter stating that payment is under protest with the grounds and makes the relevant endorsements on duty documents; coercion, duress, or an existing demand is not required as a precondition. The text also states that a refund rejection based only on an alleged procedural defect cannot stand once the protest is treated as valid, and the refund claims require fresh, consolidated adjudication on the merits, including the underlying manufacturing and exemption issues. Case-Laws Central Excise Fri, 30 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74939