Time limit for filing refund claim- Pre- deposit amt

[Guest]

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

[PAWAN KUMAR]

Dear Sir,

As per my view, No such time limit has prescribed in the central excise law for filing refund claim for pre-deposit made. The appellant can make simple request letter for refund along with all related documents and department would be sanctioned the same within 15 days from the receipt of the letter. Interest shall also be payable from the date of making pre-deposit till the date of sanctioning refund.

[YAGAY andSUN]

Dear Sandesh,

Limitation is not applicable on Pre-deposit amount.

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

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.