Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit...

Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit OR duty payment - there cannot be any duty at all when the issue had not yet reached finality and during the pendency of appeal the appellant deposited the entire amount u/s 129E is nothing but pre-deposit of the duty paid - the interest is allwable .....

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