https://www.taxtmi.com/forum/issue?id=110068 The assessee may pay central excise duty under protest to avoid interest and penalty while contesting classification; they must notify the jurisdictional range officer in writing with full facts, obtain an acknowledged receipt entry, and mark invoices "DUTY PAID UNDER PROTEST." Collecting higher duty from buyers is permitted but, if the assessee later prevails, excess collected may not be refundable and can be treated as unjust enrichment credited to the Consumer Welfare Fund. en-us Mon, 21 Mar 2016 12:59:53 +0530 Thu, 23 Jan 2025 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110068 The assessee may pay central excise duty under protest to avoid interest and penalty while contesting classification; they must notify the jurisdictional range officer in writing with full facts, obtain an acknowledged receipt entry, and mark invoices "DUTY PAID UNDER PROTEST." Collecting higher duty from buyers is permitted but, if the assessee later prevails, excess collected may not be refundable and can be treated as unjust enrichment credited to the Consumer Welfare Fund. Discussion-Forum Central Excise Mon, 21 Mar 2016 12:59:53 +0530 https://www.taxtmi.com/forum/issue?id=110068