TMI Blog2023 (3) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... accept that the petitioner can set off its obligation to make a pre-deposit against its claim for the refund of CENVAT credit. However, there are merit in the contention that the petitioner s remedy of an appeal would be rendered illusory in the given circumstances where the petitioner does not have the liquid funds to make the said deposit. After some arguments, learned Counsel appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking waiver of pre-deposit of 7.5% of duty for maintaining an appeal against the order-in-original dated 26.11.2021, 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 petitioner is entitled to the refund of CENVAT credit which has not been processed yet. 3. The learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs 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 directed to be appropriated to discharge the obligation of making the pre-deposit for maintaining an appeal against the order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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