https://www.taxtmi.com/caselaws?id=87753 Rule 233B of the Central Excise Rules, 1944 requires a protest against duty payment or reversal of credit to be made before the payment and in the prescribed manner. A protest recorded only after reversal of Modvat credit does not satisfy the rule, and allegations of coercion do not override the mandatory procedural requirements. Where the steps under sub-rules (1) to (4) are not followed, the payment is treated as made without valid protest under sub-rule (8), with the result that a refund claim based on such reversal is not sustainable. en-us Fri, 24 Jan 1997 00:00:00 +0530 Sat, 10 Sep 2011 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87753 Rule 233B of the Central Excise Rules, 1944 requires a protest against duty payment or reversal of credit to be made before the payment and in the prescribed manner. A protest recorded only after reversal of Modvat credit does not satisfy the rule, and allegations of coercion do not override the mandatory procedural requirements. Where the steps under sub-rules (1) to (4) are not followed, the payment is treated as made without valid protest under sub-rule (8), with the result that a refund claim based on such reversal is not sustainable. Case-Laws Central Excise Fri, 24 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87753