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Assessee forced to pay the tax – tax deemed to be paid under protest – Service Tax Refund Claim not barred by limitation
Case Law Details
- Case Name
- The Commissioner of Service Tax Vs Wardses Pharmaceuticals Pvt. Ltd. (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
Payment made by the first respondent/ assessee was not voluntary and was forced to make the said payment. In such circumstances, the said payment can only be construed as one made under protest. When once the said conclusion based on the above facts are inevitable, then the second proviso to sub section 1 of Section 11B of the Central Excise Act, automatically comes into play.
Therefore, the conclusion of the Tribunal in having held that the first respondent made the payment under protest was well justified and the order of the Tribunal in holding that the application made by the first respond...
