IS PRE-DEPOSIT REQUIRED WHEN FILING APPEAL FOR REJECTION OF REFUND

[Ram Ramachandran]

Dear Sirs

If an appeal is to be filed under APL-01 with First Appellate Authority, for order issued by the adjudication authority,  under form RFD-06 - Order for Sanction/Rejection of Refund Amount, sanctioned: Rs NIL and Rejected: 100% refund claimed, will pre-deposit required to be submitted ? 

Whilst submitting APL-01, I was not prompted to pay the minimum 10%, hence the form was submitted/accepted without any  pre-desposit and self certified copy of order was also handed over to the Appellate Office.
Status on the portal  shows ' Appeal Submitted' and has not changed to 'Appeal Admitted'. 

Now I am having doubts, if pre-deposit applies in the case of refund rejection  also ? 

Can the forum experts please clarify. 

Thank you !!  

AI Summary

Does statutory 10% pre-deposit apply to appeals challenging refund-rejection orders, and does non-collection affect admissibility? Appellant filed APL-01 before the First Appellate Authority against an adjudication order in RFD-06 that sanctioned nil and rejected the full refund claim; the portal accepted the appeal without prompting or collecting the statutory minimum pre-deposit (commonly 10%) and shows status 'Appeal Submitted' not 'Appeal Admitted.' The question posed is whether the statutory pre-deposit requirement applies to appeals against refund-rejection orders and whether absence of an initial prompt or payment affects admissibility.