<h1>CBEC Circular: No Tax Recovery on Pending Stay Applications Pre-August 2014; New Rules for Post-Amendment Appeals Explained.</h1> The Central Board of Excise and Customs (CBEC) issued a circular on July 4, 2016, addressing the recovery of confirmed tax demands during the pendency of stay applications related to indirect taxes. For cases prior to August 6, 2014, no recovery will occur while a stay application is pending before the Commissioner (Appeals) or CESTAT. Post-amendment, appeals require a payment of 7.5% or 10% of the tax demand, eliminating the need for a stay application hearing. Recovery proceedings can begin 60 days after a CESTAT or High Court order if no stay is in effect, ensuring taxpayers have adequate appeal opportunities.