https://www.taxtmi.com/highlights?id=103255 Statutory pre-deposit under the erstwhile indirect tax regime is a security furnished as a condition for hearing an appeal, rather than duty. Where first appellate relief sets aside part of a demand and the Department does not challenge that relief, the appellate order becomes final to that extent. Refund of the corresponding pre-deposit cannot be refused merely because the taxpayer intends to challenge the remaining sustained demand. The refund claim attributable to the demand set aside was required to be processed and paid, while no interest claim was pursued. en-us Mon, 31 Aug 2026 08:28:49 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103255 Statutory pre-deposit under the erstwhile indirect tax regime is a security furnished as a condition for hearing an appeal, rather than duty. Where first appellate relief sets aside part of a demand and the Department does not challenge that relief, the appellate order becomes final to that extent. Refund of the corresponding pre-deposit cannot be refused merely because the taxpayer intends to challenge the remaining sustained demand. The refund claim attributable to the demand set aside was required to be processed and paid, while no interest claim was pursued. Highlights GST Mon, 31 Aug 2026 08:28:49 +0530 https://www.taxtmi.com/highlights?id=103255