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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 Customs (Import), Nhava Sheva, 2014 (9) TMI 984 - CESTAT MUMBAI on the following issue: Issue: Whether the Assessee is required to file refund claim under Section 11B of the Central Excise Act, 1944 for refund of the amount deposited during investigation .....

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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 refused to refund the same on the ground that the Assessee has not filed the refund claim. ​ Being aggrieved, the Assessee filed a Miscellaneous Application before the Hon ble Tribunal for implementation of the Order passed on March 5, 2013 an .....

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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 interest to the Assessee within fifteen days from the date of this Order. Hope the information will assist you in your Professional endeavours. In case of any query/ information, please do not hesitate to write back to us. Thanks & Best Regards, Bi .....

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