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2007 (12) TMI 120 - AT - CustomsImports of engines and its parts were assessed with a loading of Extra Duty Deposit (EDD) pending final determination if the value of such imports was depressed - in the light of the Apex Court’s judgment assessee submits that the extra amounts illegally collected had to be returned suo motu – hence GMMCO approached the department for refund of the EDD made during the period 25-8-2000 and July 2001 – refund sustainable with interest u/s 27A – revenue’s appeal rejected
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