Appellate Authority under Section 45 AA of the ESI Act, 1948 Vide ESl Amendment Act 2010, a new Section 45-AA has been inserted in the Act which stipulates that if an employer is not satisfied with the order referred to in Section 45 A, he may prefer an appeal to the Appellate Authority as may be provided by Regulations, within 60 days of the date of such order after depositing 25% of the contribution so assessed or the contribution as per his own calculation, which ever is higher with the Corporation. It is further provided that if the employer finally succeeds in the appeal, the Corporation should refund such deposits to the employer. Regulation 31(D) has been incorporated in the Employees State Insurance (General) Regulations 1950 which declares the Joint Director, Regional Director and Addl. Commissioner of the RO/SRO under whose jurisdiction the factory/establishment situates and Insurance Commissioner as the Appellate Authority for the purpose of Section 45-AA of the Act.