https://www.taxtmi.com/article/detailed?id=6008 A Central Board circular requires maintenance of a deposits database with separate records for Commissioner (Appeals) and tribunal appeals, and clarifies that drawback and rebate-being refunds of duty-are subject to the mandatory pre-deposit obligation when filing the first-stage appeal before the Commissioner (Appeals) in demand cases relating to drawback, rebate and baggage; the pre-deposit requirement does not apply to revision appeals before the Joint Secretary. en-us Tue, 13 Jan 2015 07:52:09 +0530 Tue, 13 Jan 2015 07:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6008 A Central Board circular requires maintenance of a deposits database with separate records for Commissioner (Appeals) and tribunal appeals, and clarifies that drawback and rebate-being refunds of duty-are subject to the mandatory pre-deposit obligation when filing the first-stage appeal before the Commissioner (Appeals) in demand cases relating to drawback, rebate and baggage; the pre-deposit requirement does not apply to revision appeals before the Joint Secretary. Articles Central Excise Tue, 13 Jan 2015 07:52:09 +0530 https://www.taxtmi.com/article/detailed?id=6008