Missing Challan? Your Customs Refund Is Still Valid

If customs authorities deposited your money during an investigation but later dropped the demand, you can claim a full refund — even without the original challan. A missing receipt is not a valid reason to reject your claim.

Here's what happened: CESTAT ruled that the absence of a deposit challan is not a valid legal ground to reject a customs refund claim.. The ₹3 lakh in question was deposited during a customs investigation but was never applied against any confirmed duty demand.. Once the duty demand itself was set aside, the deposited amount had no legal basis to be retained by the department..

What you should do: Request a certified ledger statement from the customs department to prove your deposit exists independently of a challan.. File a written refund application citing 'non-appropriation of deposited amount' if your duty demand was dropped or set aside.. Track the 1-year refund limitation period from the date of order — file before it lapses to avoid losing your claim entirely..

Deposits made 'under protest' or 'during investigation' attract interest if refund is delayed beyond 3 months — claim it explicitly in your refund application.