Countervailing duty on imported goods remains leviable despite no identical domestic manufacture; refund claim failed.

Countervailing duty on imported synthetic rubber vinyl pyridine latex was held refundable only if the levy itself was unsustainable; the claim failed because the absence of identical goods manufactured in India did not prevent countervailing duty from being levied. The position was treated as settled by the Supreme Court in Khandelwal Metal and Engineering Works v. Union of India, and the Tribunal followed its earlier order involving the same appellants on a similar product. The refund claim was therefore not maintainable and the challenge to the levy failed.

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Issues: Whether the refund claim for countervailing duty paid on imported synthetic rubber vinyl pyridine latex was sustainable on the ground that like goods were not manufactured in India and, therefore, no countervailing duty was payable.

Analysis: The claim was rejected in view of the Supreme Court decision in Khandelwal Metal and Engineering Works v. Union of India, which foreclosed the contention that countervailing duty was not leviable merely because identical goods were not manufactured domestically. The same view had already been taken in an earlier Tribunal order involving the same appellants on a similar product.

Conclusion: The refund claim was not maintainable and the challenge to levy of countervailing duty failed.

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