Pre-deposit requirement restricts appeals unless specified percentages are paid, with a cap and refund interest rules. Section 129E requires appellants to pre-deposit specified percentages of disputed duty or penalty-7.5% for certain appeals and 10% for others-subject to an overall cap of ten crore rupees and excluding stay applications and appeals pending before appellate authorities prior to the Finance (No.2) Act, 2014. Section 129EE entitles appellants to interest on refunded pre-deposits at a government-notified rate not below 5% and not exceeding 36% per annum from payment until refund.