Time limit for filing refund claim- Pre- deposit amt

[SANDESH SHINDE]

Dear Sir, What is the time limit for filing refund claim of pre-deposit made of 7.5%.please explain, thanks and regards.

AI Summary

No Time Limit for Filing Refund Claims on 7.5% Pre-Deposit Under Central Excise; Interest Applies from Pre-Deposit Date. A query was raised regarding the time limit for filing a refund claim for a pre-deposit of 7.5% under Central Excise. Two responses were provided. The first response indicated that there is no specific time limit prescribed in the central excise law for such claims. It suggested that a simple request letter with related documents can be submitted, and the refund should be sanctioned within 15 days, with interest payable from the date of pre-deposit. The second response confirmed that no limitation applies to the pre-deposit amount.