https://www.taxtmi.com/caselaws?id=84294 A mere endorsement that duty was debited under protest did not by itself establish coercion. In the absence of independent evidence of pressure, compulsion, or threatened recovery, payment was treated as voluntary rather than involuntary. Once the disputed amount had already been entered in the assessee's PLA, the stay request for pre-deposit and the connected refund claim had no continuing basis. The application was therefore treated as infructuous and dismissed. en-us Wed, 24 May 1995 00:00:00 +0530 Thu, 21 Jul 2011 10:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84294 A mere endorsement that duty was debited under protest did not by itself establish coercion. In the absence of independent evidence of pressure, compulsion, or threatened recovery, payment was treated as voluntary rather than involuntary. Once the disputed amount had already been entered in the assessee's PLA, the stay request for pre-deposit and the connected refund claim had no continuing basis. The application was therefore treated as infructuous and dismissed. Case-Laws Central Excise Wed, 24 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84294