https://www.taxtmi.com/caselaws?id=766690 The Delhi HC held that Extra Duty Deposit (EDD) is not customs duty under Section 27 of the Customs Act, 1962, but merely a security deposit to secure potential duty liability. The court ruled that EDD refund applications are not subject to the one-year limitation period prescribed for customs duty refunds under Section 27. Following precedent from Madras HC, the court clarified that EDD collected during provisional assessment constitutes a deposit rather than duty, making the customs department's rejection of the refund application on limitation grounds untenable. The petition was allowed. en-us Tue, 18 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766690 The Delhi HC held that Extra Duty Deposit (EDD) is not customs duty under Section 27 of the Customs Act, 1962, but merely a security deposit to secure potential duty liability. The court ruled that EDD refund applications are not subject to the one-year limitation period prescribed for customs duty refunds under Section 27. Following precedent from Madras HC, the court clarified that EDD collected during provisional assessment constitutes a deposit rather than duty, making the customs department's rejection of the refund application on limitation grounds untenable. The petition was allowed. Case-Laws Customs Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766690