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    <title>IS PRE-DEPOSIT REQUIRED WHEN FILING APPEAL FOR REJECTION OF REFUND</title>
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    <description>Where a refund rejection order does not impose any demand for tax, interest or penalty, a pre-deposit is not required to file an appeal before the first appellate authority; an appeal form may be submitted and accepted on the portal without upfront payment, with admission following departmental acknowledgement.</description>
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      <description>Where a refund rejection order does not impose any demand for tax, interest or penalty, a pre-deposit is not required to file an appeal before the first appellate authority; an appeal form may be submitted and accepted on the portal without upfront payment, with admission following departmental acknowledgement.</description>
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