CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.NOI-CUSTM-000-APPL/198/2025-26 dated 10/12/2025 passed by Commissioner (Appeals) Customs, Central Goods &

Services Tax, Noida)

M/s Global YDK Electric P. Ltd., …..Appellant (3D Udyog Vihar, Ecotech-II, Greater Noida-201306)

VERSUS Commissioner of Customs, Central Goods &

Service Tax, Noida ….Respondent (4^th Floor, C-232A/2 TO 232A/3, Ircon Building, Sector-48, Noida-201305)

APPEARANCE Shri Atul Gupta, Advocate for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70134/2026 DATE OF HEARING : 11 May, 2026 DATE OF PRONOUNCEMENT : 13 May, 2026 SANJIV SRIVASTAVA:

This appeal is directed against order in original No: NOI-CUSTM-

000-APPL/198/2025-26 dated 10/12/2025 of the Commissioner (Appeal) Central Goods and Service Tx, Noida. By the impugned order following has been held:

“ORDER The appeal bearing number 128/CUS/NOIDA/APPL/NCUS/2025-26 dated 13.10.2025, filed by M/s Global YDK Electric Pvt Ltd, 3D, Udyog Vihar, Ecotech-II, Greater Noida (UP)-201306 against the Order-

in-Original No. 18/AC/REFUND/NOIDA-CUS/2025-26 dated 31.07.2025, passed by the Assistant Commissioner (Refund), Noida Customs, is rejected and the impugned order number 18/AC/REFUND/NOIDA-CUS/2025-26 dated

31.07.2025 is upheld.”

2.1 Appellant initially filed claim of refund on 21.02.2024 for Extra Duty Deposit (EDD) amounting to Rs.5,08,628/-, paid against 02 Bills of Entry No. 2774040 dated 15.02.2021 and 7055380 dated 12.01.2022. The said two Bills of Entry which were assessed by the assessing officer on account of related supplier and EDD @5% was collected, at the time of assessment. The said Bills of Entry were finalized with no addition to the declared value. Accordingly, the Appellant filed the Refund Application after finalization of said Bills of Entry on account of excess duty payment as security deposit at the time of provisional assessment.

2.2 The Assistant Commissioner (Refund), Noida Customs vide Order-in-Original No. 19/AC/Refund/ Noida Customs/2024-25 dated 01.07.2024 sanctioned the refund claim to the extent of Rs. 3,26,972/- and rejected the claim of Rs. 1,81,656/- holding that the claimed amount of Rs.1,81,656/- pertains to Bill of Entry No. 7055380 dated 12.01.2022 and the claim is hit by limitation as the assessment was finalized on 12.01.2022, whereas the present refund claim was filled by the party on

21.02.2024 i.e. after one year of prescribed time limit.

2.3 Aggrieved by the Order dated 01.07.2024, the Appellant filed an appeal before the Commissioner (Appeals), Noida, who vide Order-in-Appeal No. NOI-CUS000-APP-398-24-25 dated 27.03.2025 set aside the Order dated 01.07.2024 and remanded the matter to the Adjudicating Authority by observing as under:

"10. Keeping in view the above discussion and findings, I find that the adjudicating authority has failed to analyse the aspect of unjust enrichment with respect to Bill of Entry No. 7055380 dated 12.01.2022 and also failed to analyse the refund claim properly with respect to actual date of final assessment of the above mentioned Bill of Entry and the issue regarding payment of interest has also not been discussed in the impugned OIO. Accordingly, the present case is liable to be remanded back to the adjudicating authority so that the case may be decided properly by taking into consideration of all the facts."

2.4 The Adjudicating Authority, in the remand proceedings found that the Appellant had paid excess duty of Rs.1,81,656/- in respect of Bill of Entry No. 7055380 dated 12.01.2022, and hence, eligible for the refund of Rs.1,81,656/-

2.5 However, the Adjudicating Authority found that in respect of Bill of Entry No. 7055380 dated 12.01.2022, an X-Bond Bill of Entry, the Journal Voucher No. 801 dt 21.01.2022 shows that the claimed amount of Rs 1,81,656/- is passed on by crediting the same