In case of remand matter, the Department is not entitled to hold on to the amount deposited by the Assessee during the course of investigation as pre-deposit

In case of remand matter, the Department is not entitled to hold on to the amount deposited by the Assessee during the course of investigation as pre-deposit – Assessee is entitled for refund https://www.taxtmi.com/article/detailed?id=6021 In remand proceedings the administrative authority is not entitled to retain amounts deposited by an assessee during investigation as a pre-deposit; a refund claim for such investigation-stage deposits is not premature when the appellate forum remits the matter for de novo adjudication. The department must treat those deposits as refundable pending the outcome of the fresh adjudication and in accordance with applicable procedural safeguards. en-us Tue, 20 Jan 2015 07:16:35 +0530 Tue, 20 Jan 2015 07:16:35 +0530 TaxTMI RSS Generator In case of remand matter, the Department is not entitled to hold on to the amount deposited by the Assessee during the course of investigation as pre-deposit – Assessee is entitled for refund https://www.taxtmi.com/article/detailed?id=6021 In remand proceedings the administrative authority is not entitled to retain amounts deposited by an assessee during investigation as a pre-deposit; a refund claim for such investigation-stage deposits is not premature when the appellate forum remits the matter for de novo adjudication. The department must treat those deposits as refundable pending the outcome of the fresh adjudication and in accordance with applicable procedural safeguards. Articles Central Excise Tue, 20 Jan 2015 07:16:35 +0530 https://www.taxtmi.com/article/detailed?id=6021