Refund of EDD

Exra Duty Deposit(EDD) is not a custom duty.It is only deposit and amount is calculated on duty amount.

Duty is defined under section 2 and 12 of the Customs Act,1962.

They should fall under First and second schedule of the Tariff Act ,1975. But EDD is not defined in the Customs Tariff and it is not duty.

The provision of section 27 are attracted only for duty and not for EDD.Therefore, no test of UJE and no time limit for filing any refund of EDD.