Hi Iam in California for the past three months, and I am returning to india in a weeks time, I have travelled to US on L1 visa. I heard that if we are staying in US for less than 6 month the federal tax will be returned back to us after we file the returns.

Could you please let me know clearly , am I eligible for tax returns if so what are the taxes will be returned.

Working for less than 183 days is one of THREE requirements that must be met to be tax-exempt.

The other two are that your employer must NOT be a U.S. company AND the pay must NOT originate from a "permanent establishment, fixed base, or trade or business the employer has in the United States."

Meet all three conditions, and your pay is tax-exempt; have your employer refund any withheld taxes.

Since federal taxes are withheld from you income, evidently you were paid by a U.S. employer.
You must file tax return if you meet the filing requirement.