Refund application deficiencies under anti-dumping duty rules must be identified, returned, and cured within prescribed time limits. Rule 5 requires customs officials to scrutinize a refund application for completeness and, if material deficiencies are found, return it within one month ... Summary
Referred In :
Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012
Refund application deficiencies under anti-dumping duty rules must be identified, returned, and cured within prescribed time limits.
Rule 5 requires customs officials to scrutinize a refund application for completeness and, if material deficiencies are found, return it within one month specifying the defects. The importer may resubmit the application after curing the deficiencies within one month of receipt of the returned application.
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