https://www.taxtmi.com/caselaws?id=78655 The Court ruled in favor of the importer, holding that they were entitled to a refund of the excess Anti-dumping duty paid due to the revised rates of duty. The Court emphasized the application of Rule 21(2) of the Customs Tariff Rules, stating that if the final duty is lower than the provisional duty, the importer should receive a refund. The appeal was accepted, setting aside previous decisions and granting the importer the refund they sought. en-us Mon, 01 Feb 2010 00:00:00 +0530 Tue, 07 Dec 2010 12:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78655 The Court ruled in favor of the importer, holding that they were entitled to a refund of the excess Anti-dumping duty paid due to the revised rates of duty. The Court emphasized the application of Rule 21(2) of the Customs Tariff Rules, stating that if the final duty is lower than the provisional duty, the importer should receive a refund. The appeal was accepted, setting aside previous decisions and granting the importer the refund they sought. Case-Laws Customs Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78655