"I do not recall any address to me by the CAG on the subject. I have since confirmed that no letter was addressed to me," he said in an emailed statement.
He further said there were some letters addressed to the then Finance Minister Pranab Mukherjee in 2010 and they were dealt with at the level of additional secretary and economic affairs secretary.
"The file was not put up to me after I returned to the Ministry of Finance in August 2012," Chidambaram said.
"But no final view has been taken by the government," he said while responding to the interviews given by Rai.
Rai alleged that he had written letters to former Prime Minister Manmohan Singh, Mukherjee and Chidambaram, but did not receive any response.