Anti-dumping duty refund mechanism allows excess duty recovery when payment exceeds the actual margin of dumping. Refund of anti-dumping duty is available where an importer proves that duty paid on an article exceeded the actual margin of dumping. On determination by an authorised officer, the Central Government must reduce the duty to the extent of the excess, and the importer is entitled to refund, subject to the proviso excluding any amount already refundable under section 9A(2). The Central Government may also make rules for applications, authorisation, determination, and refund procedure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Anti-dumping duty refund mechanism allows excess duty recovery when payment exceeds the actual margin of dumping.
Refund of anti-dumping duty is available where an importer proves that duty paid on an article exceeded the actual margin of dumping. On determination by an authorised officer, the Central Government must reduce the duty to the extent of the excess, and the importer is entitled to refund, subject to the proviso excluding any amount already refundable under section 9A(2). The Central Government may also make rules for applications, authorisation, determination, and refund procedure.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
