https://www.taxtmi.com/caselaws?id=775913 The CESTAT Mumbai allowed the appeal and set aside the order rejecting the refund of extra duty deposit (EDD) collected as security under Board Circular No. 5/2016-Cus. The Tribunal held that the EDD amount collected post-clearance does not qualify as customs duty, thus the limitation period under Section 27 of the Customs Act does not apply. Following the Delhi HC ruling in a similar case, the Revenue was directed to refund Rs. 6,81,839 with applicable interest within one month. en-us Fri, 25 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775913 The CESTAT Mumbai allowed the appeal and set aside the order rejecting the refund of extra duty deposit (EDD) collected as security under Board Circular No. 5/2016-Cus. The Tribunal held that the EDD amount collected post-clearance does not qualify as customs duty, thus the limitation period under Section 27 of the Customs Act does not apply. Following the Delhi HC ruling in a similar case, the Revenue was directed to refund Rs. 6,81,839 with applicable interest within one month. Case-Laws Customs Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775913