https://www.taxtmi.com/article/detailed?id=5156 Pre-deposit obligations require appellants to deposit duty, interest or penalty pending appeals unless appellate authorities dispense with deposit to avoid undue hardship. Deposits do not create a separate compensation entitlement; refunds are processed under the refund framework and by administrative modalities that permit return on a simple written request with the appellate order and proof of payment, including return of bank guarantees. Interest on delayed refunds has been awarded in some judicial decisions and administrative circulars mandate prompt processing subject to stays. en-us Fri, 14 Jun 2013 17:48:56 +0530 Fri, 14 Jun 2013 17:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5156 Pre-deposit obligations require appellants to deposit duty, interest or penalty pending appeals unless appellate authorities dispense with deposit to avoid undue hardship. Deposits do not create a separate compensation entitlement; refunds are processed under the refund framework and by administrative modalities that permit return on a simple written request with the appellate order and proof of payment, including return of bank guarantees. Interest on delayed refunds has been awarded in some judicial decisions and administrative circulars mandate prompt processing subject to stays. Articles Central Excise Fri, 14 Jun 2013 17:48:56 +0530 https://www.taxtmi.com/article/detailed?id=5156