https://www.taxtmi.com/caselaws?id=381256 The Final Order allowed the appellant's appeal, granting relief and refund of the pre-deposit amount and penalty paid. The Asst. Commissioner, following CBEC circulars, recognized the pre-deposit nature of the amount paid, in compliance with Section 129E of the Customs Act, 1962. The Tribunal clarified that the deposit of the entire duty demanded pending appeal qualifies as a pre-deposit, entitling the appellant to interest. The first appellate authority's decision was overturned, and the appeal was allowed, providing relief to the appellant in seeking a refund. en-us Tue, 07 May 2019 00:00:00 +0530 Tue, 12 Nov 2019 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381256 The Final Order allowed the appellant's appeal, granting relief and refund of the pre-deposit amount and penalty paid. The Asst. Commissioner, following CBEC circulars, recognized the pre-deposit nature of the amount paid, in compliance with Section 129E of the Customs Act, 1962. The Tribunal clarified that the deposit of the entire duty demanded pending appeal qualifies as a pre-deposit, entitling the appellant to interest. The first appellate authority's decision was overturned, and the appeal was allowed, providing relief to the appellant in seeking a refund. Case-Laws Customs Tue, 07 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381256