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of <h1>Customs Act Section 129E: No Need for Formal Refund Applications, Simple Letter with Documents Suffices for Deposit Refunds.</h1> To ensure uniformity in refunding deposits under Section 129E of the Customs Act, 1962, it is clarified that applicants need not submit refund applications under Section 27(I). Instead, they can send a simple letter requesting the return of their deposit, including an attested Xerox of the appeal order or CEGAT order, and the original TR-6 challan to the relevant Customs official. Pending refund applications will be treated as such letters and processed accordingly. Bank guarantees provided in place of cash deposits will also be returned.
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