No Provision under Central Excise Act, 1944 & Rules to enable Assessee to Pay Central Excise Duty under protest: CESTAT rejects Refund Claim

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that there is no provision under the Central Excise Act of 1944 or its rules that allows an assessee to pay excise duty "under protest" and then claim a refund. The case involved an assessee's attempt to receive a refund after paying duty under protest. CESTAT rejected the refund claim, emphasizing that such payments cannot be considered valid for seeking a refund. The ruling affirms that any refund claims must comply with the specific provisions outlined in the Central Excise Act.