https://www.taxtmi.com/forum/issue?id=120816 A taxpayer's pre-deposit paid to pursue an appeal created a negative balance in the Electronic Liability Register after the appeal succeeded; the department denied a refund claiming the negative ELR balance could be adjusted against future demands. Forum contributors assert that a pre-deposit is not a tax but a condition for appeal and must be refunded with interest when the appeal is allowed, and advised filing an appeal against the refund rejection. en-us Mon, 16 Mar 2026 07:23:14 +0530 Wed, 18 Mar 2026 04:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120816 A taxpayer's pre-deposit paid to pursue an appeal created a negative balance in the Electronic Liability Register after the appeal succeeded; the department denied a refund claiming the negative ELR balance could be adjusted against future demands. Forum contributors assert that a pre-deposit is not a tax but a condition for appeal and must be refunded with interest when the appeal is allowed, and advised filing an appeal against the refund rejection. Discussion-Forum GST Mon, 16 Mar 2026 07:23:14 +0530 https://www.taxtmi.com/forum/issue?id=120816