https://www.taxtmi.com/caselaws?id=411683 The Tribunal allowed the appellant's appeal for a refund of the pre-deposit amount of Rs. 15 lakhs made for filing an appeal, as both amounts were considered pre-deposits. It was deemed unreasonable and illegal to appropriate the pre-deposit against a proposed demand when show cause notices were pending adjudication. The Commissioner was directed to comply with the remand order within two months and decide on the pending show cause notices. The Tribunal emphasized the appellant's entitlement to the refund based on statutory provisions and circulars, setting aside the previous order. en-us Thu, 26 Aug 2021 00:00:00 +0530 Wed, 01 Sep 2021 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411683 The Tribunal allowed the appellant's appeal for a refund of the pre-deposit amount of Rs. 15 lakhs made for filing an appeal, as both amounts were considered pre-deposits. It was deemed unreasonable and illegal to appropriate the pre-deposit against a proposed demand when show cause notices were pending adjudication. The Commissioner was directed to comply with the remand order within two months and decide on the pending show cause notices. The Tribunal emphasized the appellant's entitlement to the refund based on statutory provisions and circulars, setting aside the previous order. Case-Laws Service Tax Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411683