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    <title>Refund of pre-deposit is permissible though a simple letter and no need to file refund claim u/s 11B of the CEA</title>
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    <description>Where an appeal is allowed with consequential relief, the revenue must refund a pre-deposit made during investigation; administrative guidance in the CBEC circular provides that such refunds are payable on a simple letter from the assessee and do not require a formal refund claim under Section 11B, and the tribunal directed payment of the refunded amount with interest within a short period to implement the appellate order.</description>
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      <description>Where an appeal is allowed with consequential relief, the revenue must refund a pre-deposit made during investigation; administrative guidance in the CBEC circular provides that such refunds are payable on a simple letter from the assessee and do not require a formal refund claim under Section 11B, and the tribunal directed payment of the refunded amount with interest within a short period to implement the appellate order.</description>
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