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Pre-Deposit U/s 35F

Service Tax - Started By: - CA.Mohammed Lakkadsha - Dated:- 13-6-2018 Last Replied Date:- 14-6-2018 - The Taxpayer had deposited 7.5% of Demand before preferring an appeal before Comm.Appeals. The Appeals was disposed in favour of the taxpayer and he .....

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uthority ( Deputy Comm) , contesting that the comm. Appeal order is improper, incorrect and hence the dept has preferred an appeal before CESTAT , hence the pre-deposit refunded should be paid along with interest till the matter is disposed by the CE .....

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rtment cannot demand the refunded amount of pre-deposit. Mere filing of appeal by the department with CESTAT does vest powers to issue SCN. You can challenge such SCN in High Court without exhausting departmental channel now. Issuance of SCN is not j .....

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atter of common knowledge that without stay order against O-i-A, the department cannot demand duty or any pre-deposit. Stay order is requirement of Central Excise or Service Tax law. - Reply By YAGAY and SUN - The Reply = Since you got a favourable o .....

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Reply By MADAN RAHEJA - The Reply = The SCN issued to you is a protective demand in terms of para 26 of CBEC circular 1053/2/2017-CX dated 10-3-2017 and has to be kept in call book till decision of appeal filed by department. I think this para is ult .....

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osit. Circular itself is saying that pre-deposit is not payment of duty. Then how refund of pre-deposit can be made a subject matter of demand under Section 11A. In any case if department wins in appeal, it is entitled to recover amount of duty invol .....

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ssessee, he shall be entitled to refund of the amount deposited along with the interest at the prescribed rate from the date of making the deposit to the date of refund in terms of Section 35FF of the Central Excise Act, 1944 23 (ii) Pre-deposit for .....

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in favour of the appellant, refund with interest should be paid to the appellant within 15 days of the receipt of the letter of the appellant seeking refund, irrespective of whether order of the appellate authority is proposed to be challenged by the .....

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