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TMI BlogPre DepositX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, Whether Pre - deposit paid by the Assesse can be claimed as refund or adjust against Liability in case where the Assesse had got the Favourable order? - Reply By KASTURI SETHI - The Reply = If Govt. dues are pending against the appellant/assessee, the department will appropriate against his liability. Refund in cash will not be paid to him in such situation. - Reply By Aitha RajyaLakshmi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = Thanq Sir, Is it not possible for the Assessee himself to adjust against his Liability in the same way as he avails Input Tax Credit? - Reply By Rajagopalan Ranganathan - The Reply = Madam, According to para 6 of chapter 9 of CBEC's Central Excise Manual, 6. Refund of deposits made under Sec. 35 F of CEA 1944 and Section 129 E of Customs Act 1962 6.1 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases, Refund applications under Sec 11B (1) of CEA' 44 or under Sec. 27 (1) of Customs Act 1962 need not be insisted upon. A simple letter from the person who has made such deposit, requesting for return of the amount along with an attested xerox copy of order in appeal or CEGAT order consequent to which the deposit made becomes returnable and an attested Xerox copy of the Challa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in Form TR6 evidencing the payment of the amount of such deposit, addressed to the concerned Assistant/Deputy Commissioner Central Excise or Customs, as the case may be, will suffice for the purpose. All pending refund applications already made under the relevant provisions of the Indirect Tax Enactments for return of such deposits and which are pending with the authorities will also be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as simple letters asking for return of the deposits, and will be processed as such. Similarly, bank guarantees executed in lieu of cash deposits shall also be returned. It is not provided anywhere in Central Excise Act, 1944 or the rules made therunder adjustment of pre-deposit against liability of the assessee. If you have a favourable order from the appellate authority you can address a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imple letter to the concerned authorities to return the deposit. - Reply By Aitha RajyaLakshmi - The Reply = K K Thanq Sir. - Reply By YAGAY AND SUN - The Reply = Please refer Circular No. 993/17/2014-CX New Delhi, dated the 5th January, 2015 - Reply By KASTURI SETHI - The Reply = Practically the department appropriates. - Pre Deposit - Query Started By: - Aitha RajyaLakshmi Dated:- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-2-2017 Central Excise - Got 6 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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