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Jayanta Bandyopadhyay   24 November 2023

Customs section 129. refund of pre deposit

Could we get back entire pre deposit[ incl DBK, penalty, interest] amount deposited at the time if filing appeal and now Principal Commissioner gives a favourable judgement. Please guide.



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 2 Replies

T. Kalaiselvan, Advocate (Advocate)     25 November 2023

What is the judgment?

Without knowing what has been pronounced as judgment no opinion can be rendered, if any rendered then they may become a misguiding one

Jayanta Bandyopadhyay   26 November 2023

Judgement is in favour of assessee. Principal Commissioner has ordered for refund of pre deposit. I am not clear as to whether this should cover 7.5% of Drawback amount , penalty imposed and interest charged before filing of appeal . Please guide 


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