TMI Blog2022 (7) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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. - Customs Appeal No.10164 of 2019 - Final Order No. A/10817/2022 - Dated:- 26-7-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Chirag Shetty, Advocate for the Appellant Shri J A Patel, Superintendent (AR) for the Respondent ORDER This appeal has been filed by M/s. China Steel Corporation India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estigation by SVB, assessment would be done on provisional basis. In the instant case, since the decision of the Special Valuation Branch came in favor of the appellant and the price declared by the appellant was accepted by the revenue the amount of Extra Duty Deposit paid by the appellant became refundable to them. Since the order accepting the declared value was passed on 04.02.2016 and refund claim was filed on 24.01.2018, a show cause notice dated 13.03.2018 was issued seeking to reject refund claim on the grounds of limitation. The said show cause notice contained Table-B which indicated the billwise date of final assessment which ranged from 24.09.2016 to 06.01.2016. Since the claim was filed on 24.01.2018 and the assessment was fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, the assessment was provisional and the amount paid was only in nature of duty and therefore, hon ble High Court held that Section 27 would be applicable for refund of such duty. 2.2 Learned counsel argued that the issue is no longer res-integra and the decisions cited above are binding on the authorities. Learned counsel argued that the impugned order relies only on the decision of High Court of Bombay in the case of BUSSA OVERSEAS AND PROPERTIES PVT. LTD (supra) without going into any other arguments in its appeal memorandum. Learned counsel relied on circular No.5/2016 wherein, CBEC has categorically directed field formations that the importers should not be made to pay the security deposit of 1% EDD if he has provided all the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PROPERTIES PVT. LTD (supra) was passed in significantly different set of facts. It is noticed that in the case of COMMISSIONER OF CUSTOMS (EXPORT) CHENNAI V/s. SAYONARA EXPORTS-2015 (321) ELT 583 (Mad.) was examining the following substantial questions of law:- (i) Whether the Tribunal was right in holding that the 1st respondent 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? (ii) Whether the Tribunal is right in not considering the legal issue that there cannot be an order of refund without application and that the application should be within the time stipulated in the statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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