Is there any time limit to claim refund of pre deposit amount

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SENIOR ACCOUNTANT
105 Points Joined July 2011
Respected Sir, I have filed refund of pre deposit amount when apeal order passed in my flavour after 2 year of order date. Department has issued Show cause notice u/s 54 for time bar case refuse to release refund. What Can I do......there is any time limit of pre deposit amount paid on cash.
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On 22 October 2024 at 08:45 Report
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Master in Accounts & high court Advocate
8821 Points Joined December 2011

You've received a show cause notice under Section 54 for a time-barred case, and the department is refusing to release the refund.

 Here's what you can do:

 1. Respond to the show cause notice: Explain the circumstances that led to the delay in filing the refund claim.

Highlight that the appeal order was passed in your favor, and you filed the refund claim within a reasonable time after the order.

 2. Cite relevant case laws: Refer to case laws where courts have allowed refunds beyond the time limit due to extraordinary circumstances.

3. Clarify on pre-deposit amount: As per Section 54(3), the pre-deposit amount paid in cash is not subject to any time limit.

You can argue that the pre-deposit amount is refundable, regardless of the time limit.

4. Seek legal advice: Consult a tax advocate or chartered accountant to help you draft a strong response to the show cause notice and represent your case.

5. Approach the appellate authority: If the department still refuses to release the refund, you can appeal to the higher authority, citing the grounds mentioned above.

Remember to stay within the time limits for responding to the show cause notice and filing appeals. Good luck!

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On 22 October 2024 at 09:02


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