Refund of anti dumping duty wrongly paid by the assessee -...

Refund of anti dumping duty wrongly paid by the assessee - Refund of anti dumping duty wrongly paid by the assessee - Denial on the ground that the refund sought under Section 27 cannot be given to the party as Customs Act And Customs Tariff Act, 1962, and Customs Tariff Act, 1975 are different legislations - The stand of revenue is not sustainable - refund allowed - AT