Refund of Extra Duty Deposit should be provided automatically without requiring separate refund application

Herrenknecht India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

Conclusion: Refund of Extra Duty Deposit ( EDD ) was not subject to the limitation under Section 27 of the Customs Act, 1962, and should be returned upon finalization of provisional assessments without requiring a formal refund claim.

Held: Assessee-company imported Tunneling Boring Equipment and components through 31 Bills of Entry ( BOE ), which were provisionally assessed with the payment of EDD. It filed a refund claim for Rs. 26,79,183 towards EDD after the final a

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