𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "When an appeal is disposed of either by setting aside the demand or by remand, the pre-deposit amount becomes refundable to the assessee within 3 months."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: Gujarat Borosil Limited 𝗜𝘀𝘀𝘂𝗲: Gujarat Borosil Limited sought a refund of its pre-deposit within 3 months after the Tribunal disposed of its appeal, whether finalized or remanded. The Department argued refund eligibility should only follow the de novo adjudication order, but the Tribunal ruled the refund due within 3 months regardless.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal ruled that a pre-deposit must be refunded within 3 months of the Tribunal’s disposal of an appeal, even if remanded, per CBEC Circular 802/35/2004-CX. Refunds require no formal claim, and delays incur interest. The Tribunal allowed the appeal, setting aside the impugned order.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: Gujarat Borosil Limited vs. C.C.E. & S.T.-Surat-II 𝗘𝘅𝗰𝗶𝘀𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 14081 of 2013- DB 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 18 August 2023 This ruling underscores the Department's obligation to automatically refund pre-deposits promptly after a Tribunal decision, with interest for any delay.