TaxTMI 
TaxTMI 
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?
refund of Predeposit for appeal uder 129EE of Customs Act
30 Jun 2025 
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Refund of pre-deposit eligible after favorable appellate order; apply to jurisdictional Assistant or Deputy Commissioner for prompt processing.
A pre-deposit paid through Form TR-6 becomes refundable after an appellate tribunal decides the appeal in the depositor's favour; the refund must be claimed from the Assistant or Deputy Commissioner of Customs having jurisdiction over the customs division or station where the deposit was made. The refund application must include the tribunal's final order, the TR-6 challan and bank details, and the proper officer is obliged under CBEC/CBIC guidance to scrutinise and process the refund within the prescribed timelines (commonly within 15 days). (AI Summary)
A pre-deposit paid through Form TR-6 becomes refundable after an appellate tribunal decides the appeal in the depositor's favour; the refund must be claimed from the Assistant or Deputy Commissioner of Customs having jurisdiction over the customs division or station where the deposit was made. The refund application must include the tribunal's final order, the TR-6 challan and bank details, and the proper officer is obliged under CBEC/CBIC guidance to scrutinise and process the refund within the prescribed timelines (commonly within 15 days). (AI Summary)