Excess anti-dumping duty refunds depend on determination of actual dumping margin through investigation of a complete importer application.

Excess anti-dumping duty refund determination allows an importer to seek determination of the actual margin of dumping where duty paid is considered excessive. A complete application triggers an investigation by the designated authority. Constructed export price must reflect changes in normal value, importation-to-resale costs, and subsequent sale-price movements; anti-dumping duty paid cannot be deducted where conclusively evidenced. If duty paid exceeds the actual margin determined, a refund recommendation must be made within the prescribed period.

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