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of <h1>Importers Entitled to Duty Refund If Anti-Dumping Duty Exceeds Actual Margin Under Customs Tariff Act Section 9AA Amendment.</h1> Section 9AA of the Customs Tariff Act has been amended to specify that if an importer proves to the Central Government's satisfaction that they have paid anti-dumping duty exceeding the actual margin of dumping on an article, the government must reduce the duty to align with the actual margin. The importer is then entitled to a refund for the excess duty paid. This determination is made by an authorized officer under the Central Government's directive, ensuring that duties align with the real dumping margin.
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