In the present case, the Assessee deposited an amount of Rs. 64,03,603/- on January 2, 2010 during the course of investigation proceedings. Later on the matter was decided in favour of the Assessee by the Hon’ble CESTAT, Mumbai by setting aside the O-I-O passed by the Commissioner of Customs (Import). Thereafter, the Assessee wrote a … Continue reading REFUND OF PRE-DEPOSIT IS PERMISSIBLE THROUGH A SIMPLE LETTER AND NO NEED TO FILE REFUND CLAIM U/S 11B OF THE CEA, 1944: CESTAT, MUMBAI