Refund of EDD in SVB matters cannot await finalisation of unrelated assessment issues; delayed refund attracts statutory interest.

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....EDD collected in SVB-related provisional assessments was a refundable deposit and not customs duty; once the related-party valuation issue was concluded in favour of the importer, refund could not be withheld pending finalisation of other Bills of Entry issues such as test reports, demurrage or quantity variations. The Tribunal held that the statutory scheme governing provisional assessment and refund applied to EDD, and rejected the departmental view that all assessments had to be finalised before refund. It further held that the refund application was complete in material respects, so delay in sanctioning refund attracted interest under Section 27A from expiry of three months after receipt of the claim until actual refund.....