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Pre-deposit paid in appeal in remand case.

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..... Dear Sir, Against an Order-in-Appeal where case was remanded 2nd time for 3rd time adjudication, an appeal was filed before the CESTAT against the remand order of Commissioner (Appeals) by paying requisite pre-deposit. However, in the mean time, if adjudication is done by the adjudicating authority in view of the remand order of the Commissioner (Appeals) and on the basis of 1st appeal, if OIA is .....

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..... also passed against which a fresh Appeal before CESTAT is liable to be filed, what would be status of pre-deposit which had already been paid while filing earlier appeal before CESTAT against remand order of the Commissioner (Appeals). Now in these circumstances, again appeal will be filed against the latest OIA and already pending appeal against the earlier OIA against remand order has to be wit .....

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..... hdrawn. Now my doubt is that the process of withdrawal of appeal will take time, so in the mean time whether can I use pre-deposit already paid at the time earlier appeal (which will be withdrawn in due course) for the fresh appeal against the latest OIA or I have pay pre-deposit second time for the same disputed amount and can claim refund on receipt of orders permitting to withdraw earlier appea .....

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..... l.. - Reply By KASTURI SETHI - The Reply = In my view, if you withdraw the earlier appeal and produce the proof of application for withdrawal to the Registrar, CESTAT; there will be no need to pay pre-deposit again. You should make a written request to The Registrar, CESTAT for this purpose. Hopefully it will be accepted. - Reply By Augusten Jiwan - The Reply = Thanks Sethi Saheb. - Pre .....

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..... -deposit paid in appeal in remand case. - Query Started By: - Augusten Jiwan Dated:- 23-6-2021 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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