Anti-dumping duty refund: entitlement where duty exceeds actual margin of dumping; application and refund rules follow. The amendment creates a refund entitlement for anti-dumping duty paid in excess of the actual margin of dumping, applies relevant procedural provisions of the Customs Act to such duties, and empowers the Central Government to make rules specifying application timing and manner, the officer authorised to dispose of applications within set timeframes, the method for determining excess duty, and refund procedures to be executed by the Deputy Commissioner or Assistant Commissioner of Customs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Anti-dumping duty refund: entitlement where duty exceeds actual margin of dumping; application and refund rules follow.
The amendment creates a refund entitlement for anti-dumping duty paid in excess of the actual margin of dumping, applies relevant procedural provisions of the Customs Act to such duties, and empowers the Central Government to make rules specifying application timing and manner, the officer authorised to dispose of applications within set timeframes, the method for determining excess duty, and refund procedures to be executed by the Deputy Commissioner or Assistant Commissioner of Customs.
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