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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

Central Excise - By: - Bimal jain - Dated:- 5-8-2015 Last Replied Date:- 30-12-1899 - Dear Professional Colleagues, We are sharing with you an important judgement of the Hon ble CESTAT, Mumbai in the case of Lorenzo Bestonso Vs. Commissioner of Custo .....

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despite of the fact of appeal allowed in Assessee s favour with consequential relief? Facts & Background: In the instant case, Shri Lorenzo Bestonso ( the Assessee ) deposited an amount of ₹ 64,03,603/- on January 2, 2010 during the course .....

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r-in-Original passed by the Commissioner of Customs (Import), Nhava Sheva. Thereafter, the Assessee wrote a letter to the Department for refund of the amount so deposited by them during the course of investigation proceedings. However, the Department .....

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d for issuing suitable directions to the Customs Authorities for refund of the amount along with interest immediately. Held: The Hon ble CESTAT, Mumbai after affirming that fact that the Assessee has written letter to the Department for granting refu .....

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cular 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. Accordingly, the Hon ble Tribunal directed the Revenue to refund the said amount along with in .....

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mal Jain FCA, FCS, LLB, B.Com (Hons) A2Z TAXCORP LLP Tax and Law Practitioners Delhi: Flat No. 34B, Ground Floor, Pocket - 1, Mayur Vihar Phase-1 Delhi - 110091 (India) Tel: +91 11 22757595/ 42427056 Chandigarh: H. No. 908, Sector 12-A, Panchkula, Ha .....

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