![Interest on Pre-Deposit not available If Refund of Pre-Deposit sanctioned within Three Months: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Interest-Refund-Pre-Deposit-sanctioned-Three-Months-CESTAT-Taxscan.jpg "Interest on Pre-Deposit not available If Refund of Pre-Deposit sanctioned within Three Months: CESTAT [Read Order]")
Interest on Pre-Deposit not available If Refund of Pre-Deposit sanctioned within Three Months: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has ruled that the interest on pre-deposit under the Central Excise...
![Pre-Deposit mandatory for filing Appeal before CESTAT: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/filing-Appeal-Pre-Deposit-CESTAT-Delhi-High-Court-Dish-TV-India-Taxscan.jpg "Pre-Deposit mandatory for filing Appeal before CESTAT: Delhi High Court [Read Order]")
![Contention that No Consideration was received from Transaction can’t be a Reason to waive Pre-Deposit: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/07/Pre-Deposit-Bombay-High-Court-Taxscan.jpg "Contention that No Consideration was received from Transaction can’t be a Reason to waive Pre-Deposit: Bombay HC [Read Order]")
![Interest allowable on Refund of Pre-Deposit paid for filing Appeal: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Pre-Deposit-Delhi-High-Court-Taxscan.jpg "Interest allowable on Refund of Pre-Deposit paid for filing Appeal: Delhi HC [Read Order]")
Pre-Deposit Paid for First Appeal Adjustable on Filing Second Appeal before Tribunal: CESTAT [Read Circular]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), last week issued circular clarifying that there is no requirement of 10% pre-deposit in addition to 7.5% already made with...
![Pre-Deposit Paid for First Appeal Adjustable on Filing Second Appeal before Tribunal: CESTAT [Read Circular]](https://www.taxscan.in/wp-content/uploads/2018/07/Pre-Deposit-CESTAT-Taxscan.jpg "Pre-Deposit Paid for First Appeal Adjustable on Filing Second Appeal before Tribunal: CESTAT [Read Circular]")
Pre-Deposit Paid for First Appeal Adjustable on Filing Second appeal before CESTAT: Delhi HC [Read Judgment]
The Delhi High Court, last week, held that there is no need to make separate payment of 7.5% and 10%Â as pre-deposit for First and Second appeal in case of customs, excise and service tax matters. ...
![Pre-Deposit Paid for First Appeal Adjustable on Filing Second appeal before CESTAT: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/08/Investment-Funds-Taxscan.jpg "Pre-Deposit Paid for First Appeal Adjustable on Filing Second appeal before CESTAT: Delhi HC [Read Judgment]")
Inability to pay Pre-Deposit can’t be ground for Invoking Writ Jurisdiction: Madras HC [Read Judgment]
In the case of Sunmac Enterprises vs. The Commissioner of Central Excise, the Madras High Court held that inability to pay pre-deposit of 7.5 percent before the Commissioner (Appeals) cannot be a fit...
Poor Financial Condition is not a Ground to Waive Pre-deposit for Excise Appeal: Bombay HC dismisses Writ Petition [Read Judgment]
A bench of Justices Anoop V Mohta and Anuja Prabhudessai, while dismissing a writ petition seeking waiver of pre-deposit under the Excise Act, held that pre-deposit cannot be waived due to poor...
Provision Mandating Pre-deposit for Filing Appeal under Customs Act is Constitutional: Bombay HC [Read Judgment]
In a recent ruling, the division bench of the Bombay High Court upheld the constitutional validity of Section 129E of the Customs Act, 1962 mandating pre-deposit for filing 7.5% of demand on first...
CESTAT Larger bench Confirms Separate Payment of 7.5% & 10% Pre-Deposit for 1st and 2nd Appeals under Excise, Customs Act
Amount of Pre-deposit filed at the time of First appeal would not be adjusted towards the amount payable on second appeal. In a significant ruling, the larger bench of the CESTAT, Delhi held that...
Calcutta HC upholds the Constitutionality of Provision Mandating Pre-Deposit for Filing Appeal under the West Bengal VAT Act [Read Judgment]
In a recent ruling, the Calcutta High Court held that section 84(1) of the West Bengal Value Added Tax Act, 2003 requiring pre-deposit of 15% of disputed tax for filing appeal is not ultra vires to...
![Calcutta HC upholds the Constitutionality of Provision Mandating Pre-Deposit for Filing Appeal under the West Bengal VAT Act [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Calcutta-High-Court-Tax-Scan.jpg "Calcutta HC upholds the Constitutionality of Provision Mandating Pre-Deposit for Filing Appeal under the West Bengal VAT Act [Read Judgment]")