https://www.taxtmi.com/article/detailed?id=6898 The statutory appellate pre-deposit required under the recovery regime is a procedural payment to the Tribunal and is not a secured asset or subject to the secured creditor's lien. Unless the depositor consents to appropriation, the deposit has been lawfully attached, or the Tribunal with depositor's consent has adjusted it towards dues, the pre-deposit must be refunded when the appeal is withdrawn, rendered infructuous, or disposed of on merits. en-us Sat, 16 Jul 2016 09:43:12 +0530 Sat, 16 Jul 2016 09:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6898 The statutory appellate pre-deposit required under the recovery regime is a procedural payment to the Tribunal and is not a secured asset or subject to the secured creditor's lien. Unless the depositor consents to appropriation, the deposit has been lawfully attached, or the Tribunal with depositor's consent has adjusted it towards dues, the pre-deposit must be refunded when the appeal is withdrawn, rendered infructuous, or disposed of on merits. Articles Other Topics Sat, 16 Jul 2016 09:43:12 +0530 https://www.taxtmi.com/article/detailed?id=6898