Refund on Extra Duty Deposit should be automatic under Customs Act

China Steel Corporation India Pvt Ltd Vs C.C. (CESTAT Ahmedabad) Refund on Extra Duty Deposit should be automatic under Customs Act The CESTAT, Ahmedabad in the matter of M/s China Steel Corporation India Pvt Ltd v. C.C.-Ahmedabad [Final Order No. A/ 10817 /2022 dated July 26,2022] has held that the assessee would be entitle to automatic refund of Extra Duty Deposit (“the EDD”) without filing of application for refund under Section 27 of the Customs Act, 1962 (“the Customs Act”). Facts: M/s China Steel Corporation India Pvt Ltd (“the Appellant”) has engaged in import of Silicon El...