‘Admitted amount’ is the part of tax, interest, fine, fee and penalty that the appellant does not challenge, and must be paid in full; the pre-deposit is 10% of the remaining tax in dispute. For appeal before the Appellate Tribunal, the 10% is computed on the liability confirmed by the Appellate Authority and disputed by the appellant, in addition to the amount paid for the first appeal.

The appellate order need not specifically direct refund of pre-deposit; the refund is to be claimed under ‘on account of order’ in FORM GST RFD-01. Refund cannot be denied merely because the department intends to file or has filed an appeal, unless the order is stayed. Interest under section 115 is computed separately from the actual date of each deposit. Where the Tribunal remands the matter, the pre-deposit is refundable; on partial remand, the confirmed demand with interest is adjusted before the balance is refunded.