2006 (8) TMI 455

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....dvocate, for the Respondent. [Order]. - This application filed by the department (appellant) is for stay of operation of the impugned order, wherein learned Commissioner (Appeals) allowed a refund claim of the respondents holding that Section 27 of the Customs Act was not applicable to a claim for refund of Extra Duty Deposit (EDD). After examining the records and hearing both sides, I am of....

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.... the department was duty-bound to refund such a deposit upon finalization of provisional assessment. There is not even an attempt on the part of the appellant to distinguish the case of Motor Industries (supra) from the facts of the case on hand. Ld. JCDR has reiterated the grounds of this appeal. He has, particularly, referred to Public Notice No. 45/2004 dated 10-3-2004 of the Chennai Customs Co....

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....a refund, if the duty finally assessed is found to be in excess of the duty paid upon provisional assessment. Apparently, it was in terms of these provisions that the Assessing Group which finalized the provisional assessment on 9-6-2000 forwarded the file to the Refund Section for refund of the EDD. When the statute says that the assessee is entitled to refund upon finalisation of assessment, the....