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TMI BlogAdjustmentX X X X Extracts X X X X X X X X Extracts X X X X ..... Adjustment X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and after dismissal of appeal he is willing to adjust such pre deposit amount with demand confirmed in order, is any circular is having in existence in support of his claim. Reply By KASTURI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SETHI: The Reply: Dear Querist, There are pro-revenue case laws (pertaining to pre-GST era) wherein it has been held that pre-deposit is an amount and not duty or tax. "Pre-deposit is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty but only a pre-deposit for availing right of appeal"------Supreme Court in the case of UOI Vs. Suvidhe Ltd. reported as 1997 (94) E.L.T. A159 (S.C)] and (i) 1996 (82) E.L.T. 177 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Bom.), High Court Bombay in the case of Suvidhe Ltd. Vs. UOI (ii) There is also Board's circular which treats pre-deposit as an amount and not duty. (iii) There is a plethora of judgements whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein various High Courts on the basis of the judgement of Supreme Court had allowed the refund of pre-deposit on the ground that pre-deposit is an amount and not duty and so time bar limit for the pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of refund was not applicable, it being not duty/tax.
Worth reading deeply. X X X X Extracts X X X X X X X X Extracts X X X X
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