The former Bayer Leverkusen coach recently joined the DFB to fill the role that had been vacated by Matthias Sammer, who left for Bayern Munich.
Low's long-term future as Bundestrainer has been put into doubt following the team's semi-final exit at Euro 2012, but Dutt insisted he is not in line to succeed the 52-year-old.
"There is not a coaching clause in my contract, I am a technical director and I am looking forward to this exciting task," Dutt told Bild.
"You cannot expect me to speculate on Low's future without any reason. I hope that he will remain our coach for a long time.
"We spoke on the phone and we found out that we share the same ideas about how football should be played. We want a unified system from the Under-15 team to the senior team.
"Michael Ballack replacing Low? I would like to point out that he does not even have a coaching license."
Dutt, who had been out of work since April, then admitted that he did not expect to be approached by the federation.
"I was surprised when I got the call from [DFB secretary general] Helmut Sandrock.
"The corridors at the federation's headquarters are decorated with pictures of players that I used to admire when I was a child. Working here is very special."