TaxTMI 
TaxTMI 
Mandatory pre deposit
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....andatory pre deposit<br> Query (Issue) Started By: - phani raju konidena Dated:- 10-12-2016 Last Reply Date:- 13-12-2016 Central Excise<br>Got 6 Replies<br>Central Excise<br>Dear Experts, Our rebate claim against exports has been rejected by the adjudicating authority. The appeal has to be submitted to the Commissioner (Appeals). In this instance, is it required to make mandatory pre-deposit of 7....
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.....5% ? Kindly clarify with authority. Padmaja Reply By Rajagopalan Ranganathan: The Reply: Sir, By rejecting your rebate claim the Department has retained the money claimed by you as rebate. This cannot be construed as confirming a demand against you along with interest and imposition of penalty. For filing appeal to Commissioner (Appeals) you need not make any pre-deposit. Even if it is assume....
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....d that you have to make a pre-deposit , you have to deposit 7.5% of 0 (the amount sanctioned to you as rebate. 7.5% of 0 is 0 and therefore you need not make any pre-deposit. This is my opinion. Reply By KASTURI SETHI: The Reply: Refund order or rebate order (whether rejected or sanctioned), is also adjudication order. It is to be treated as Order-in-original. Regarding requirement of pre-deposi....
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....t in this case, I support the views of both experts. Reply By Ganeshan Kalyani: The Reply: Pre-deposit is required to be made @ certain percentage to be calculated on demand amount . since there is no demand amount then apparently no pre-deposit becomes payable . I agree with the views expressed by Sri Rajagopalan Sir, Sri Mariappan Sir and Sri Kasturi Sir. Thanks. Reply By Suryanarayana Sathin....
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....eni: The Reply: Dear Friend, As rightly held by the experts, pre-deposit is not required to be made related to refund & rebates since there is no demand involved . You may please refer the Allahabad HC decision on this issue in the below given citation 2014 (4) TMI 845 - ALLAHABAD HIGH COURT Best Regards Suryanaryana Reply By KASTURI SETHI: The Reply: Sh.Suryanaryana Ji, I want TMI citat....
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....ion. Reply By Suryanarayana Sathineni: The Reply: Dear Sethi Ji, Happy to see you on board after a long gap. I will try to track the TMI citation and provide the link at the earliest.<br> Discussion Forum - Knowledge Sharing ....