Voluntary deposit made during investigation and appropriated against the demand cannot be treated as pre-deposit and thus cannot be refunded
Last updated: 13 September 2022
Court :
The Hon'ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi
Brief :
The Hon'ble Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the CESTAT") in the matter of Sky Airways v. Commissioner of Customs (Appeals), New Delhi [Final Order No. 50715 of 2022 dated August 12, 2022] dismissed the appeal stating that the amount deposited voluntarily during the investigation cannot not be treated as an amount towards the pre-deposit and refunded as the same was appropriated against the demand.
Citation :
Final Order No. 50715 of 2022 dated August 12, 2022
You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :
Stay updated! Stay ads free
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Original Price : INR 2999/-
Offer Price : INR 1999/-
Duration : 1 year
(Prices Inclusive of GST)
Know More
Note: If you are a PRO member already, please click here to login (for ad free experience)
Bimal Jain
Published in Custom
Views : 448
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
