Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Discussions Forum
Home Forum Central Excise This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

Mandatory pre deposit, Central Excise

Issue Id: - 111221
Dated: 10-12-2016
By:- phani raju konidena

Mandatory pre deposit


  • Contents

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 7.5% ? Kindly clarify with authority.

Padmaja

Posts / Replies

Showing Replies 1 to 6 of 6 Records

Page: 1


1 Dated: 10-12-2016
By:- Rajagopalan Ranganathan

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 assumed 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.


2 Dated: 11-12-2016
By:- KASTURI SETHI

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-deposit in this case, I support the views of both experts.


3 Dated: 11-12-2016
By:- Ganeshan Kalyani

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.


4 Dated: 13-12-2016
By:- Suryanarayana Sathineni

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


5 Dated: 13-12-2016
By:- KASTURI SETHI

Sh.Suryanaryana Ji,

I want TMI citation.


6 Dated: 13-12-2016
By:- Suryanarayana Sathineni

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.


Page: 1

Old Query - New Comments are closed.

Quick Updates:Latest Updates