Dear Experts,
Our rebate claim against exports has been rejected by the adjudicating authority. The appeal has to be submitted to the Commissioner (Appeals). In this instance, is it required to make mandatory pre-deposit of 7.5% ? Kindly clarify with authority.
Padmaja
No Pre-Deposit Needed for Appeals on Rejected Export Rebate Claims Without Confirmed Demand, Say Experts. A user inquired about the necessity of a mandatory pre-deposit for an appeal to the Commissioner (Appeals) after their rebate claim for exports was rejected by the adjudicating authority. Several experts responded, agreeing that since no demand has been confirmed against the claimant, no pre-deposit is required. They explained that a pre-deposit is calculated on the demand amount, which is zero in this case. The discussion referenced a decision by the Allahabad High Court supporting this view, emphasizing that no pre-deposit is necessary when there is no demand involved. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
