Provisional anti-dumping duty becomes refundable when the notification imposing it is rescinded, as the rules expressly provide

Provisional anti-dumping duty imposed on provisional findings is refundable where the notification under which it was levied is later rescinded. The governing anti-dumping rules expressly provide for refund when such duty is withdrawn, making the refund consequence clear and unambiguous. The lower authorities erred by relying on the original levy alone and ignoring the subsequent withdrawal of the notification. On that basis, the rejection of the importer's refund claims was unsustainable, and the provisional duty was held refundable.

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Issues: Whether provisional anti-dumping duty, once withdrawn by rescinding the notification under which it was imposed, was refundable to the importer.

Analysis: Provisional anti-dumping duty is levied on provisional findings and the governing rules expressly provide for refund when such duty is withdrawn in accordance with the rules. The notification imposing the provisional duty had been rescinded, and the rule governing anti-dumping duty collection made the refund consequence clear and unambiguous. The lower authorities erred in treating the original levy as sufficient to deny refund despite the subsequent withdrawal of the notification.

Conclusion: The provisional anti-dumping duty was refundable and the rejection of the refund claims was unsustainable.

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