Anti-dumping duty excess remedy: importer entitled to refund after Central Government determination reduces duty on proof. Where an authorised officer determines that an importer has paid anti-dumping duty in excess of the actual margin of dumping for an article, the Central Government must reduce the duty to the level of the actual margin and the importer, having proved the excess, is entitled to a refund of the excess duty.
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Provisions expressly mentioned in the judgment/order text.
Anti-dumping duty excess remedy: importer entitled to refund after Central Government determination reduces duty on proof.
Where an authorised officer determines that an importer has paid anti-dumping duty in excess of the actual margin of dumping for an article, the Central Government must reduce the duty to the level of the actual margin and the importer, having proved the excess, is entitled to a refund of the excess duty.
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