https://www.taxtmi.com/forum/issue?id=111511 There is no provision in the Central Excise enactments or rules permitting adjustment of a pre-deposit against an assessee's liability; an assessee with a favourable appellate order should request return of the deposit by submitting a simple letter along with an attested copy of the order and the challan evidencing payment, and bank guarantees executed in lieu of cash deposits are to be returned, although the department may in practice appropriate deposits against pending dues. en-us Thu, 16 Feb 2017 10:11:13 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111511 There is no provision in the Central Excise enactments or rules permitting adjustment of a pre-deposit against an assessee's liability; an assessee with a favourable appellate order should request return of the deposit by submitting a simple letter along with an attested copy of the order and the challan evidencing payment, and bank guarantees executed in lieu of cash deposits are to be returned, although the department may in practice appropriate deposits against pending dues. Discussion-Forum Central Excise Thu, 16 Feb 2017 10:11:13 +0530 https://www.taxtmi.com/forum/issue?id=111511