Payment of duty under protest

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Full Text of the Document

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....ed about the adjudication order, he may pay duty under protest till the appeal is settled. The main advantage of paying duty under protest is that, if the case is decided in favour of assessee, the duty paid under protest can be obtained as refund subject to not having passed on the same to the buyers [doctrine of unjust enrichment is applicable]. The procedure followed in cases where duty is pai....