Return of pre-deposit: simplified procedure permits written request plus appellate order and challan for prompt refund. Pre-deposits made during appeals are to be treated as non-duty funds and returned when appeals succeed or matters are remanded. Formal refund applications need not be insisted upon: a simple letter from the depositor with an attested appellate order and an attested challan copy addressed to the concerned Assistant/Deputy Commissioner suffices. Pending refund applications will be treated likewise and bank guarantees executed in lieu of cash deposits shall also be returned. Field units must process claims promptly; delays leading to interest liability will be viewed strictly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return of pre-deposit: simplified procedure permits written request plus appellate order and challan for prompt refund.
Pre-deposits made during appeals are to be treated as non-duty funds and returned when appeals succeed or matters are remanded. Formal refund applications need not be insisted upon: a simple letter from the depositor with an attested appellate order and an attested challan copy addressed to the concerned Assistant/Deputy Commissioner suffices. Pending refund applications will be treated likewise and bank guarantees executed in lieu of cash deposits shall also be returned. Field units must process claims promptly; delays leading to interest liability will be viewed strictly.
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