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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Importers Can Seek Refunds for Overpaid Anti-Dumping Duties Under Rule 21A, Customs Tariff Rules 1995</h1> Rule 21A of the Customs Tariff Rules, 1995, outlines the process for importers to request a determination of whether they have overpaid anti-dumping duties beyond the actual margin of dumping. Importers can apply to a designated authority, which will investigate and determine the actual margin. If the investigation reveals an overpayment, the authority must recommend a refund to the Central Government within nine to twelve months from the receipt of a complete application. The rule specifies that changes in costs and sale prices must be considered, and deductions for anti-dumping duties are not allowed without conclusive evidence.
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