Page:Eastern Book Company & Ors vs D.B. Modak & Anr.pdf/28

http://JUDIS.NIC.IN followed in cases where duty is paid under protest.— (1) Where an assessee desires to pay duty under protest he shall deliver to the proper officer a letter to this

20. Margin heading and the first clause/sub-section or initial matter of section/rule etc. is made to ‘run-on’, instead of being let to start from a fresh line.

Raw text obtained from Registry:

SCC Page:

“Liability of person to whom money is paid or thing delivered by mistake or under coercion—72. A person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay or return it. “72. Liability of person to whom money is paid or thing delivered, by mistake or under coercion.—A person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay or return it.

Sec 424. Refund of automobile accessories tax.

(a) No refund shall be made of any amount paid by or collected from any manufacturer, producer, or importer in respect

“424. Refund of automobile accessories tax. – (a) No refund shall be made of any amount paid by or collected from any manufacturer, producer, or importer in respect

Section 3, which is the charging Section, reads:- “3. Duties specified in the Schedule to the Central Excise Tariff Act, 1985 to be levied.

(1) There shall be levied and collected in such manner as may be prescribed duties

175. Section 3, which is the