Refund Approved, Pre-Deposit Required Within Four Weeks; Further Proceedings in February 2024.

The CESTAT New Delhi ruled that the appellant is eligible for a refund of the amount deposited via DRC-3, as per a directive from the CBIC. Nonetheless, the appellant is required to make a pre-deposit within four weeks. The matter is scheduled for further proceedings on February 28, 2024.

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The Appellate Tribunal CESTAT NEW DELHI issued an order stating that the appellant can seek a refund of the amount deposited through DRC-3 based on a communication from the Central Board of Indirect Taxes and Customs. However, a pre-deposit must be made within four weeks in the present case. The case is listed for February 28, 2024.

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