Refund limitation for anti-dumping duty requires filing within three months, with a separate clock for court-ordered refunds.

Applications for refund of anti-dumping duty paid in excess of the actual margin of dumping must be filed within three months from publication of the Central Government notification in the Official Gazette. If refund becomes due because of a judgment, decree, order or direction of a court, appellate tribunal or authority, the three-month limitation runs from that date.

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