Interest on pre-deposit - payment of duty after reversal of duty ...

Customs

June 7, 2019

Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit OR duty payment - there cannot be any duty at all when the issue had not yet reached finality and during the pendency of appeal the appellant deposited the entire amount u/s 129E is nothing but pre-deposit of the duty paid - the interest is allwable

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Interest on pre-deposit - payment of duty after reversal of duty ...

Customs

June 7, 2019

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