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<h1>Refund of anti dumping duty: authorities may order repayment within the prescribed period unless duty incidence was passed on, then credited to fund.</h1> Assistant or Deputy Commissioner of Customs may order that whole or part of the notified anti dumping duty is refundable and the amount so determined shall be refunded to the importer within the prescribed period after receipt or resubmission of the application following rectification; if the importer has passed on the incidence of the duty, the refundable amount shall instead be credited to the fund.