TMI Blog2021 (8) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... only possible conclusion is that the EDDs were made, following which the final assessments on the various Bills-of-Entry came to be passed. It is also the settled position of law that as regards EDD is concerned, the same is not a Duty and hence, provisions of Section 27 of the Customs Act, 1962 are not applicable. The law is well settled, as held by various judicial fora including the Hon ble jurisdictional High Court that refund of EDD should be made automatically upon the conclusion of final assessment without waiting for any application and hence, the denial of refund for want of challans which were not questioned while finalizing the assessment is no ground to deny - In the case on hand, the refund has been denied on the grounds tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds from its foreign suppliers, which was referred to the Special Valuation Branch (SVB) to ascertain the correctness of the valuation; that the Deputy Commissioner of Customs, SVB, Chennai passed Order-in-Original No. 28759/2014 dated 19.08.2014, accepting the declared value of the imported goods; that he had also ordered for finalization of the provisional assessment, based on which the provisional assessments in respect of 56 out of 58 Bills-of-Entry were finalized; that thereafter, the appellant had filed an application dated 27.07.2018 for refund of the Extra Duty Deposit ( EDD for short), which was paid for the imports during investigation when the Bills-of-Entry in question were provisionally assessed, etc. 3. The Adjudicating Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al assessments on the various Bills-of-Entry came to be passed. It is also the settled position of law that as regards EDD is concerned, the same is not a Duty and hence, provisions of Section 27 of the Customs Act, 1962 are not applicable. 5.2 When the final assessments of the 56 Bills-of-Entry were concluded, the Revenue did not raise any issue with regard to the non-payment of EDD while the matter was under investigation by the SVB. It is worth reiterating that as on the date of final assessment, the appellant had made EDD through challans of even date as reflected in the table at paragraph 1 of the Order-in-Original dated 15.05.2019. However, when it came to the refund, to say that no proof of such deposit was made available, appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs/Notifications for guidance of the Officers by prescribing documents that may be considered for granting refund. If the appellant offers indemnity bond with the support of a Chartered Accountant Certificate, then that could also be considered as a valid document while processing refund. 8. In view of the above, I am of the opinion that the issue in so far as the 16 Bills-of-Entry are concerned, requires a relook by the Adjudicating Authority, who shall afford reasonable opportunities to the appellant to offer all such supporting documentary evidences as may be prescribed under various C.B.E.C. Circulars/Notifications, which are also binding on the Adjudicating Authority, and then, pass an appropriate order in accordance with law. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
