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2022 (7) TMI 1128 - AT - CustomsDemand of 1% Extra Duty Deposit - import of Silicon Electrical Steel of Cold Rolled Full Hard (unannealed) - appellant argued that the impugned order is non-speaking and passed without application of mind - Circular No.11/2001-Cus - HELD THAT:- In terms of the decision of the Hon’ble High Court of Madras in COMMISSIONER OF CUSTOMS (EXPORTS) CUSTOM HOUSE VERSUS M/S. SAYONARA EXPORTS PVT. LTD., CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL [2015 (3) TMI 861 - MADRAS HIGH COURT], the appellants would be entitle to automatic refund of EDD without filing of application for refund under Section 27 of the Customs Act, 1962. The Hon’ble High Court 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 EDD should have been refunded without filing of refund claim. In this circumstances, if and when the refund claim was filed by the appellant cannot be treated as barred by limitation - Appeal allowed.
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