Refund of anti dumping duty entitlement clarified, permitting importers to claim excess duty refund within prescribed period. Rules create a procedure for refund of anti dumping duty paid in excess of the actual margin: importers may apply to the Assistant or Deputy Commissioner of Customs with payment evidence; applications must be filed within three months of the notification or of a court/tribunal direction; deficiencies are to be identified and corrected within specified one month periods; if refund is warranted the Customs officer shall order and refund the amount within ninety days or credit it to the Consumer Welfare Fund where the duty incidence was passed on.
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.
Refund of anti dumping duty entitlement clarified, permitting importers to claim excess duty refund within prescribed period.
Rules create a procedure for refund of anti dumping duty paid in excess of the actual margin: importers may apply to the Assistant or Deputy Commissioner of Customs with payment evidence; applications must be filed within three months of the notification or of a court/tribunal direction; deficiencies are to be identified and corrected within specified one month periods; if refund is warranted the Customs officer shall order and refund the amount within ninety days or credit it to the Consumer Welfare Fund where the duty incidence was passed on.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
