Refund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the CEA

Last updated: 05 August 2015

Court :
Hon’ble CESTAT, Mumbai

Brief :
The Hon’ble CESTAT, Mumbai after affirming that fact that the Assessee has written letter to the Department for granting refund of the amount, held that where Assessee's appeal has been allowed with consequential relief, it is incumbent upon the Revenue to refund the amount deposited during investigation. It was further held by the Hon’ble Tribunal that as per CBEC Circular in this regard, if refund is due to assessee of a pre-deposit made, there is no need to file any refund claim and only a simple letter would suffice.

Citation :
Lorenzo Bestonso Vs. Commissioner of Customs (Import), Nhava Sheva, [(2015) 59 taxmann.com 158 (Mumbai - CESTAT)]

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Refund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the CEA

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