Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Customs to Refund Anti-Dumping Duty Within 90 Days Unless Duty Burden Transferred; Credited to Fund If Transferred.</h1> Upon receiving a refund application for anti-dumping duty, the Assistant or Deputy Commissioner of Customs must determine if the duty, as notified by the Central Government, is refundable. If so, they will order the refund to the importer within 90 days of receiving the application or a corrected application. However, if the importer has transferred the duty burden to another party, the refundable amount will be credited to a designated fund instead of being refunded directly to the importer.