#Refund of Duty

CESTAT ruled that an appeal lodged with an incorrect customs office does not lapse under the Limitation Act, allowing the appellant to pursue the refund of duty paid under protest. This clarifies that procedural misdirection does not defeat a taxpayer’s right to challenge duty assessments.

CESTAT Allahabad rules that Extra Duty Deposit (EDD) is a security deposit, not customs duty, entitling assessees to refunds without Section 27 limitation constraints. The tribunal mandates refunds with interest, impacting importers who paid EDD under provisional assessments.