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of <h1>Finance Act 2014: Mandatory Pre-Deposit for Appeals in Customs, Excise, and Service Tax Post-August 6, 2014.</h1> The Finance Act, 2014 introduced amendments to the appeal provisions in the Customs, Central Excise, and Service Tax laws. Sections 35F of the Central Excise Act, 1944, and 129E of the Customs Act, 1962 now mandate a pre-deposit for disputed duties or penalties when filing appeals. The amendments apply to appeals filed post-August 6, 2014, with existing appeals governed by previous provisions. Refunds of pre-deposits, with interest, are provided for favorable appeal outcomes. Clarifications address pre-deposit calculations, payment procedures, and recovery actions during appeals. E-payment and proper documentation are emphasized for compliance and refund processes.
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