Time limit for filing refund claim- Pre- deposit amt

[Asked by 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 and SUN]

Dear Sandesh,

Limitation is not applicable on Pre-deposit amount.

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Pre-deposit refund: no statutory time limit; file a written claim with documents and interest accrues until sanction.
No statutory limitation period applies to a pre deposit refund claim. A claimant should submit a written request with supporting documents; the department ordinarily processes and sanctions the refund within a short administrative period. Interest is payable from the date of the pre deposit until sanction, subject to administrative verification and sanctioning procedures.