https://www.taxtmi.com/caselaws?id=124123 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the importer, allowing the refund of an extra duty deposit (EDD) made for provisional assessment of imported goods. It was determined that the EDD did not fall under the provisions of Section 27 of the Customs Act, as it was not considered duty. The Tribunal referenced a previous case to support the ruling, emphasizing that the importer was entitled to the refund as the deposit was not passed on to the buyers of the goods. The appeal filed by the Revenue was dismissed, affirming the eligibility of the importer for the refund of the EDD. en-us Fri, 11 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124123 The Tribunal upheld the Commissioner (Appeals)'s decision in favor of the importer, allowing the refund of an extra duty deposit (EDD) made for provisional assessment of imported goods. It was determined that the EDD did not fall under the provisions of Section 27 of the Customs Act, as it was not considered duty. The Tribunal referenced a previous case to support the ruling, emphasizing that the importer was entitled to the refund as the deposit was not passed on to the buyers of the goods. The appeal filed by the Revenue was dismissed, affirming the eligibility of the importer for the refund of the EDD. Case-Laws Customs Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124123