CCPA Fines Chaayos Rs.50,000 for Default Inclusion of Service Charge in Bills  ||  MP HC: Major Unmarried Daughter Need Not Prove Disability to Claim Maintenance if Unable to Earn  ||  Madras HC: Travel Costs Must be Reimbursed to Independent Special Public Prosecutors  ||  MP HC: Timely Coordination Between Police, Banks and Telecom Bodies is Crucial in Cyber Fraud  ||  Kerala HC: Foreign Counsel Cannot Conduct Cross-Examination Before Commissioners  ||  Allahabad HC: Proclaimed Offenders Get Anticipatory Bail Only in Rare and Exceptional Cases  ||  Madras HC: Repeated Intimacy Alone Doesn't Prove Consent; Coercion & Deception Must be Examined  ||  SC: Government Can Revise Royalty under the MMDR Act Despite a Silent Lease Deed  ||  SC: Recovery of a Weapon Alone is Insufficient to Prove Guilt Without Conscious Possession  ||  SC: Section 68 of Evidence Act Does Not Require Attesting Witnesses to Prove Registered Sale Deeds    

China Steel Corporation India Pvt Ltd Vs C.C.-Ahmedabad - (Customs, Excise and Service Tax Appellate Tribunal) (26 Jul 2022)

Extra Duty Deposit be refunded without filing of refund claim

MANU/CS/0179/2022

Customs

Present appeal has been filed by China Steel Corporation India Pvt Ltd against denial of refund of Extra Duty Deposit paid by them in terms of CBEC Circular No.11/2001 relating to cases handled by Special Valuation Branch of the customs house.

The Appellant was engaged in import of 'Silicon Electrical Steel of Cold Rolled Full Hard (unannealed)' from China Steel Corporation India Pvt Ltd. Learned counsel for the appellant argued that the impugned order is non-speaking and passed without application of mind. He argued that the 1% EDD, paid by the appellant as per Circular No.11/2001-Cus during the provisional assessment of the bills of entries, is only a security deposit and not a payment of duty. He argued that since it is not a payment of duty, provision of Section 27 of the Customs Act, 1962 will not apply to the refund claim filed by the appellant.

The Appellants would be entitled to automatic refund of EDD without filing of application for refund under Section 27 of the Act, 1962. The High Court in case of Commissioner of Customs (Export) Chennai vs. Sayonara Exports held that, there is no need to file any refund application and the order for refund can be made suo moto.

The Appellant was not even required to file refund claim and Extra Duty Deposit (EDD) should have been refunded without filing of refund claim. In present circumstances, if and when the refund claim was filed by the Appellant cannot be treated as barred by limitation. Appeal is allowed.

Tags : EDD   REFUND   GRANT  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved