2025 (9) TMI 142

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....cate for the Appellant Shri Jaspreet Singh Sukhija, Additional Commissioner (AR) for the Respondent ORDER SOMESH ARORA In this matter, learned Advocate for the appellant submits that they had deposited an amount of Rs. 1,02,45,639/- as EDD (extra duty deposit) for provisional assessment of their bills of entry as they have purchased the goods from their group company and the matter was referre....

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....fund of i.e. Rs. 2,81,757/- as he has nothing to plead. 2. Learned Advocate takes us to the decision of Hon'ble High Court of Gujarat in the case of Commissioner of Customs Ahmedabad Vs. Chaina Steel Corporation India Pvt Ltd. reported in 2025 (6) TMI 1195- Gujarat High Court and also to the decision of Hon'ble Delhi High Court in the case of M/s. Sentec India Company Private Limited Vs. Assistan....

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....at on both these counts, the refund needs to be allowed. 3. Learned AR, on the other hand agrees with principles decided by Hon'ble Gujarat High Court in the case of China Steel Corporation India Ltd (cited Supra) which is on the point of deposit, as well as, of the decision of Hon'ble Delhi High Court in the case of Sentec India Company Private Limited (cited supra). 4. We have examined the iss....