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?

[YAGAY andSUN]

Pursuant to the appeal being disposed of in your favour by the CESTAT Ahmedabad Bench, and the pre-deposit having been made through Form TR-6, the claim for refund of such pre-deposit is governed by Section 129EE of the Customs Act, 1962, read with the relevant CBIC circulars and judicial precedents. The refund of the pre-deposit is not contingent upon the department filing any further appeal and must be processed suo motu upon application. The jurisdictional authority competent to sanction the refund is the Assistant or Deputy Commissioner of Customs having jurisdiction over the Customs Division where the pre-deposit was initially paid—i.e., the place of assessment of the relevant import/export transaction or the customs station linked to the challan. Accordingly, you are required to submit a written refund application, annexing the CESTAT final order, a copy of the TR-6 challan evidencing payment, and bank account details, to the jurisdictional officer within the Ahmedabad Customs Commissionerate. The officer is statutorily obligated to process the refund within the timelines prescribed, typically within 15 days from the date of receipt of your refund application, in accordance with CBEC Circular No. 984/08/2014-CX dated 16.09.2014 and allied jurisprudence.

[YAGAY andSUN]

Under the Customs Act, once the CESTAT, Ahmedabad bench decides the appeal in your favor, the pre-deposit (paid via Form TR-6) becomes refundable along with interest—within 15 days of your request—even if the department plans to appeal further

To obtain your refund, you simply need to send a letter to the Assistant or Deputy Commissioner of Customs with jurisdiction over the customs station where the deposit was originally made. In your case, since you appealed before CESTAT Ahmedabad, the relevant jurisdiction is the Ahmedabad Customs Commissionerate (specifically the division where your goods were assessed or the BOE was filed). The letter should include:

1. A clear refund request.
2. A copy of the CESTAT order disposing the appeal in your favor.
3. A copy of Form TR-6 challan evidencing your deposit.
4. The Customs Refund Application Regulations (1995) also require the proper officer to acknowledge receipt of your letter and process it within 10 working days of scrutiny. As per CBEC instructions, the refund must be returned within 15 days of receipt of your request (or up to 3 months in rare cases) .

Send it via registered post or in person so you receive an acknowledgement. The officer is legally obliged to process and refund within the stipulated time frame.

This covers your question about which commissioner handles the refund—its the Ahmedabad Customs Commissionerate, specifically the Commissionerate and division where the deposit was made

[Kinjal Palande]

Thank you so much for getting back to me about this query . Your insights were incredibly helpful and really cleared things up for me. I have drafted letter to the Principal Commissioner of Customs, Ahmedabad Zone. I truly appreciate your assistance.

[KASTURI SETHI]

CBEC Circular No. 984/08/2014-CX dated 16.09.2014 stands amended vide the following circulars

Circular No. 1035/23/2016-CX dated 04-07-2016 : Pendency of stay application - Recovery of confirmed demands and

993/17/2014-CX. dated 05-01-2015 : Pre-deposit - Mandatory pre-deposit of duty or penalty for filing appeal - Clarification

[Kinjal Palande]

Thank you so much for getting back to me about this query .  I truly appreciate your assistance.

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.