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of <h1>Importers Can Get Anti-Dumping Duty Refunds Under Section 9AA of Customs Tariff Act 1975</h1> Section 9AA of the Customs Tariff Act, 1975, addresses the refund of anti-dumping duties. If an importer demonstrates that they have paid duties exceeding the actual dumping margin, the Central Government must reduce the excess duty and refund it. However, refunds are not granted for amounts refundable under section 9A(2). The Central Government is empowered to establish rules regarding the application process, the authorized officer to handle applications, and the method for determining and refunding excess duties. These rules are published in the Official Gazette, and refunds are processed by the Deputy or Assistant Commissioner of Customs.
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