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Whether predeposit is required in case of appeal when there is no demand of duty

Central Excise - Started By: - R N Desai - Dated:- 21-8-2015 Last Replied Date:- 23-8-2015 - Dear Experts, We are 100% EOU. Rule 5 of the CCR, 2004 provides for the refund of Cenvat credit if the manufacturer is unable to utilize the credit accumulated on account of export. Such refund is subject to the safeguards, conditions and limitations as provided vide Notification No. 27/2012-CE (NT) dated 18.06.2012. As per para 2(h) of the said Notification, claimant is required to debit the duty amount .....

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7.5% otherwise the appeal would not be entertained. As per Section 35F, assessee is required to deposit 7.5% of the duty and penalty. In our case as there is no demand of duty or penalty, are we required to deposit 7.5%? - Reply By Mahir S - The Reply = Yes sir, department is correct in demanding 7.5 % even in cases pertaining to rebate of duty..The same has already been clarified by the department. - Reply By R N Desai - The Reply = Dear Sir, In the Circular No. 993/17/2014-CX., dat .....

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