2021 (8) TMI 771

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....ferred to the Special Valuation Branch (SVB) to ascertain the correctness of the valuation; that the Deputy Commissioner of Customs, SVB, Chennai passed Order-in-Original No. 28759/2014 dated 19.08.2014, accepting the declared value of the imported goods; that he had also ordered for finalization of the provisional assessment, based on which the provisional assessments in respect of 56 out of 58 Bills-of-Entry were finalized; that thereafter, the appellant had filed an application dated 27.07.2018 for refund of the Extra Duty Deposit ('EDD' for short), which was paid for the imports during investigation when the Bills-of-Entry in question were provisionally assessed, etc. 3. The Adjudicating Authority vide Order-in-Original No. 69754/2019 ....

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....d. It is also the settled position of law that as regards EDD is concerned, the same is not a Duty and hence, provisions of Section 27 of the Customs Act, 1962 are not applicable. 5.2 When the final assessments of the 56 Bills-of-Entry were concluded, the Revenue did not raise any issue with regard to the non-payment of EDD while the matter was under investigation by the SVB. It is worth reiterating that as on the date of final assessment, the appellant had made EDD through challans of even date as reflected in the table at paragraph 1 of the Order-in-Original dated 15.05.2019. However, when it came to the refund, to say that no proof of such deposit was made available, appears to be far-fetched and cannot be accepted. 6. The law is well ....