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No refund application required for refund of Extra Duty Deposit made pending finalisation of provisional assessment: HC
Case Law Details
- Case Name
- Commissioner of Customs (Exports) Vs M/s. Sayonara Exports Pvt. Ltd. (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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CA Urvashi Porwal
Brief of the case
In the case of Commissioner of Customs (Exports) Vs M/s.Sayonara Exports Pvt. Ltd., it was held by High Court of Madras that the assessee is entitled for automatic refund of the Extra Duty Deposit made pending finalisation of the provision assessment without filing an application for refund under Section 27 of the Customs Act, 1962.
Brief facts of the case
The assessee imported RDB Palmolein (edible grade) and paid extra duty deposit (for short ‘EDD’) of Rs.1,13,004/- for the purpose of provisional assessment of the imported goo...
Bill of Entry is finally assessed and the Bill of entry is having multiple products with different rate of duty. So how to calculate refund or any draft application will available.