Court Rejects Claim: Payment Under Protest Doesn't Meet MVAT Act Section 26(6A) Pre-Deposit Requirement.

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Full Text of the Document

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....Compliance with the pre-deposit - adjustment of duty paid under protest during investigation - the petitioner cannot contend that because a paltry amount was deposited under protest prior to the assessment and at the time of investigation, that be adjusted against the pre-deposit contemplated by section 26(6A) of as compliance with subsection (6A) of section 26 of the MVAT Act.....