In relation to the provisional assessment of imported goods, the refund of Extra Duty Deposit (EDD) has been found to not be subject to limitation under Section 27 of the Customs Act, 1962. A company, which imported Tunneling Boring Equipment and components through 31 Bills of Entry (BOE) and paid the EDD, filed a refund claim upon final assessment. The claim was first denied due to the non-submission of original TR6 challan for one BOE but was later contested on the grounds that EDD was a security deposit, not a tax. The Central Board of Excise and Customs (CBEC) Circular No. 5/2016 affirmed that such refunds must take place after final assessment without requiring a formal claim. Consequently, the company’s appeal was deemed valid and their EDD was ordered to be returned after final assessment completion henceforth without requiring a formal refund claim.

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