Next steps post favourable orders from Comm (Appeals)

[Raam Srinivasan Swaminathan Kalpathi]

Our company had filed appeals with FAA contesting the GST claimed by the department on issue of food coupons to employees. Following the decision of Premier Sales Promotion Pvt Ltd by Kar HC and issue of Circular 243 by department we secured a favourable decision. The pre-deposit was remitted through debit in our Electronic Credit Ledger. Please enlighten me on the next steps to be taken. Do I take re-credit of the pre-deposit in 3B and then intimate the department or do I have to request the jurisdictional Suptt. to bestow credit of the amount remitted in our electronic credit ledger? Thanks

AI Summary

Re-credit of pre-deposit: apply to the jurisdictional officer for administrative restoration to the electronic credit ledger.
Taxpayers who remitted a pre-deposit from the Electronic Credit Ledger and obtain a favourable appellate order must apply to the jurisdictional proper officer for administrative re-credit to the Electronic Credit Ledger, submitting the appellate order and proof of debit; the officer, if satisfied, will restore the credit by issuing the prescribed re-credit instrument, and taxpayers should claim interest applicable to refunds of pre-deposits for the period from payment until refund.