Seeks to notify Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012. - 05/2012 - Customs - Non Tariff

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.