TaxTMI 
TaxTMI 
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.
Adjustment
08 Feb 2025 
2 Replies 
1093 Views Asked by
Pre-deposit treated as non-tax amount allows adjustment against confirmed demand if not appropriated by order.
Pre-deposit for filing an appeal is characterised as an amount for securing the right to appeal and not as duty or tax; courts and administrative guidance have allowed refunds and held time bar for duty inapplicable where the payment was not appropriated. If the order has not appropriated the pre-deposit, the taxpayer can seek adjustment of that pre-deposit against the confirmed demand, typically after addressing any remaining demand shortfall. (AI Summary)
Pre-deposit for filing an appeal is characterised as an amount for securing the right to appeal and not as duty or tax; courts and administrative guidance have allowed refunds and held time bar for duty inapplicable where the payment was not appropriated. If the order has not appropriated the pre-deposit, the taxpayer can seek adjustment of that pre-deposit against the confirmed demand, typically after addressing any remaining demand shortfall. (AI Summary)