Anti-dumping duty refund definitions clarify the Act, designated authority, duty, Fund, and importer for refund claims.

The definitions for the Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 identify the statutory terms used in the refund framework. The term Act refers to the Customs Tariff Act, 1975, while designated authority means the authority appointed by the Central Government under the relevant anti-dumping rules. Duty is defined as anti-dumping duty imposed under the specified provisions of the Act, and Fund means the Consumer Welfare Fund established under the Central Excise Act, 1944.

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