https://www.taxtmi.com/article/detailed?id=5835 The Finance Act introduced a mandatory pre-deposit regime for appeals in Central Excise, Service Tax and Customs requiring a prescribed percentage of disputed duty or aggregate penalties to be deposited at appellate stages; payments during investigation up to the statutory limit count as pre-deposit, excess payments do not attract special interest, and appeals without the stipulated deposit may be rejected. Successful appellants are entitled to refund of the pre-deposit with prescribed interest and refunds must not be withheld merely because the Department contemplates further appeal unless the favourable order is stayed. Recovery of the balance demand is barred during an appeal if proof of pre-deposit and the appeal memo are produced. en-us Thu, 18 Sep 2014 07:43:48 +0530 Thu, 18 Sep 2014 07:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5835 The Finance Act introduced a mandatory pre-deposit regime for appeals in Central Excise, Service Tax and Customs requiring a prescribed percentage of disputed duty or aggregate penalties to be deposited at appellate stages; payments during investigation up to the statutory limit count as pre-deposit, excess payments do not attract special interest, and appeals without the stipulated deposit may be rejected. Successful appellants are entitled to refund of the pre-deposit with prescribed interest and refunds must not be withheld merely because the Department contemplates further appeal unless the favourable order is stayed. Recovery of the balance demand is barred during an appeal if proof of pre-deposit and the appeal memo are produced. Articles Central Excise Thu, 18 Sep 2014 07:43:48 +0530 https://www.taxtmi.com/article/detailed?id=5835