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TMI BlogRefund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the CEAX X X X Extracts X X X X X X X X Extracts X X X X ..... Refund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the CEA - By: - Bimal jain - Central Excise - Dated:- 5-8-2015 - - Dear Professional Colleagues, Refund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the CEA We are sharing with you an important judgement of the Hon ble CESTAT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 despite of the fact of appeal allowed in Assessee s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of investigation proceedings. Later on the matter was decided in favour of the Assessee by the Hon ble CESTAT, Mumbai vide its Order dated March 5, 2013 wherein the Assessee's appeal was al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed with consequential relief by setting aside the Order-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Being aggrieved, the Assessee filed a Miscellaneous Application before the Hon ble Tribunal for implementation of the Order passed on March 5, 2013 and 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 Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imple 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, Bimal Jain FC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A, 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, Haryana 134115 Kolkata: Ist Floor, 10 R G Kar Road Shyambazar, Kolkata 700 004 Email: [email protected] Web: www.a2zt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axcorp.com LinkedIn: https://in.linkedin.com/pub/bimal-jain/14/601/4b4 Face book: https://facebook.com/bimal.jain.90 Twitter: https://twitter.com/JainTax YouTube: https://www.youtube.com/channel/UCp0tT5ShjB4KHJRSlPc3t5w Disclaimer: The contents of this document are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neithe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the authors nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon. Readers are advised to consult the professional for understanding applicability of this newsletter in the respective scenarios. While due care has been taken in preparing this document, the existenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of mistakes and omissions herein is not ruled out. No part of this document should be distributed or copied (except for personal, non-commercial use) without our written permission. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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