Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded

Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded https://www.taxtmi.com/article/detailed?id=10689 Voluntary deposit made during investigation which was later confirmed and appropriated against an assessed demand cannot be treated as a pre-deposit and is not refundable; the tribunal's remand with a status quo direction and the appropriation by the adjudicating authority precluded recharacterisation of the payment or grant of refund. en-us Thu, 15 Sep 2022 07:52:42 +0530 Thu, 15 Sep 2022 07:52:42 +0530 TaxTMI RSS Generator Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded https://www.taxtmi.com/article/detailed?id=10689 Voluntary deposit made during investigation which was later confirmed and appropriated against an assessed demand cannot be treated as a pre-deposit and is not refundable; the tribunal's remand with a status quo direction and the appropriation by the adjudicating authority precluded recharacterisation of the payment or grant of refund. Articles Customs - Import - Export - SEZ Thu, 15 Sep 2022 07:52:42 +0530 https://www.taxtmi.com/article/detailed?id=10689