Adjustment

[Sudhir Kumar]

If taxpayer has pre deposited the amount against filing appeal and after dismissal of appeal he is willing to adjust such pre deposit amount with demand confirmed in order, is any circular is having in existence in support of his claim.

AI Summary

Taxpayer Seeks Adjustment of Pre-Deposit Against Demand; Supreme Court Says No Time-Bar on Refunds A taxpayer inquired about adjusting a pre-deposited amount, initially made for an appeal, against a confirmed demand after the appeal's dismissal. Responses highlighted that pre-deposits are considered amounts, not duties or taxes, supported by case laws and a Board's circular. The Supreme Court and various High Courts have ruled that pre-deposits are not subject to time-barred refund limitations, as they are not duties or taxes. Another reply suggested that if the order hasn't appropriated the pre-deposit, the taxpayer could request an adjustment by writing to the officer after settling the remaining demand.