https://www.taxtmi.com/caselaws?id=115499 Final assessment of Bills of Entry barred refund of anti-dumping duty where the assessment orders were never challenged and had attained finality; duty collected under such assessments could not be recovered merely by questioning the levy later. Refund under Rule 21(2) of the Anti-Dumping Duty Rules was also unavailable because the later notification withdrew the duty only prospectively and did not amount to a total dropping of the levy for goods already imported. The refund claim was therefore held not maintainable on both grounds. en-us Thu, 30 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 14:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115499 Final assessment of Bills of Entry barred refund of anti-dumping duty where the assessment orders were never challenged and had attained finality; duty collected under such assessments could not be recovered merely by questioning the levy later. Refund under Rule 21(2) of the Anti-Dumping Duty Rules was also unavailable because the later notification withdrew the duty only prospectively and did not amount to a total dropping of the levy for goods already imported. The refund claim was therefore held not maintainable on both grounds. Case-Laws Customs Thu, 30 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115499