refund of Predeposit for appeal uder 129EE of Customs Act

[Kinjal Palande]

We have appeal disposed of in our favour by CESTAT Ahmedabad bench. We had filed Form TR-6 to pay pre deposit. I am confused to where i am supposed to send letter for refund please explain jurisdiction of which customs commissioner will apply for refund?

AI Summary

Taxpayer can claim refund of pre-deposit after favorable CESTAT order within 15 days under Section 129EE A taxpayer sought guidance on obtaining refund of pre-deposit paid under Section 129EE of Customs Act after CESTAT Ahmedabad disposed their appeal favorably. Forum members advised that refund applications should be submitted to the Assistant or Deputy Commissioner of Customs having jurisdiction over the customs station where the original deposit was made, specifically the Ahmedabad Customs Commissionerate division handling the assessment. The application must include the CESTAT order, Form TR-6 challan copy, and bank details. Refund processing is mandatory within 15 days of application receipt, regardless of potential departmental appeals, as per CBEC Circular guidelines and statutory obligations.