TMI Blog2023 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest of the revenue is fully protected as the petitioner is entitled to the refund of CENVAT credit which has not been processed yet - HELD THAT:- This Court is unable to accept that the petitioner can set off its obligation to make a pre-deposit against its claim for the refund of CENVAT credit. However, we find merit in the contention that the petitioner s remedy of an appeal would be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough: Mr. Aditya Singla, Sr. SC, CBIC O R D E R 1. The petitioner has filed the present petition, inter alia, seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal against the order in original dated 27.10.2021, passed by the Commissioner, Adjudication, Central Tax, GST, Delhi East. 2. The petitioner claims that the interest of the revenue is fully protected as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory as the petitioner is not in a position to make the pre-deposit of 7.5% of the demand. 6. He submits that the proceedings under Real Estate (Regulation Development) Act, 2016 ( RERA ), has commenced against the petitioner and the petitioner does not have the adequate funds to make the pre-deposit. It is also contended on behalf of the petitioner that the CENVAT credits available may be dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsider it apposite to direct that if the petitioner deposits an amount equivalent to 2.5% of its liability, the petitioner s appeal against the order in original would not be rejected solely for want of the requisite pre-deposit. 10. In so far as the merits of the case are concerned, we are refraining from making any observations in that regard. 11. The petition is disposed of in the aforesa ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
