https://www.taxtmi.com/caselaws?id=797974 Proportionate refund of a GST statutory pre-deposit is available for the portion of demand set aside in first appeal where that appellate relief has attained finality. Finality attaches separately to the deleted portion when the department has not challenged it, even if the taxpayer intends to contest the surviving demand further. As a statutory pre-deposit operates as security, retention of the amount attributable to the deleted demand lacks authority once appellate relief becomes binding. Rejection of refund solely because the entire appellate proceeding has not concluded is therefore unsustainable. en-us Fri, 28 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797974 Proportionate refund of a GST statutory pre-deposit is available for the portion of demand set aside in first appeal where that appellate relief has attained finality. Finality attaches separately to the deleted portion when the department has not challenged it, even if the taxpayer intends to contest the surviving demand further. As a statutory pre-deposit operates as security, retention of the amount attributable to the deleted demand lacks authority once appellate relief becomes binding. Rejection of refund solely because the entire appellate proceeding has not concluded is therefore unsustainable. Case-Laws GST Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797974