Central Excise Surrender of Registration

[Srivatsan Krishnamachari]

Dear Experts,

We have surrendered our central excise registration online and pending issues cleared. But we have one issue pending in CESTAT, Now dept. is asking us to pay the dispute amount under protest for clearing the registration certificate. Now i wish to know any other way to come out of this issue.

Kindly help.

Srinivas

[PAWAN KUMAR]

Dear Sir,

As per my view, you deposit the amount under protest and later while your case is decided in your favor, file the refund to the department.

[Mahir S]

Yes sir department's view point is correct.

You may make an application to CESTAT for early hearing of your case.

AI Summary

Deposit under protest to secure registration clearance, then pursue refund if the appellate tribunal rules in taxpayer's favor. When registration surrender coincides with a pending appellate dispute, the department may require payment of the disputed duty under protest to clear the registration; the advised administrative route is to deposit under protest, preserve proof of protest, and later file a refund claim if the tribunal rules for the taxpayer, or alternatively seek an expedited tribunal hearing to resolve the dispute promptly.