https://www.taxtmi.com/caselaws?id=121115 Rule 21(3) of the Customs Tariff (Anti-Dumping Duty on Dumped Articles) Rules, 1995 mandates refund of provisional anti-dumping duty already collected when the provisional levy is withdrawn under Rule 18(4). On rescission of the notification withdrawing the provisional duty, the earlier collection could not be retained, and the language relied on by the lower authorities did not justify denial of refund. The refund claim was therefore admissible, and rejection of the claim was unsustainable. en-us Tue, 16 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 17:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121115 Rule 21(3) of the Customs Tariff (Anti-Dumping Duty on Dumped Articles) Rules, 1995 mandates refund of provisional anti-dumping duty already collected when the provisional levy is withdrawn under Rule 18(4). On rescission of the notification withdrawing the provisional duty, the earlier collection could not be retained, and the language relied on by the lower authorities did not justify denial of refund. The refund claim was therefore admissible, and rejection of the claim was unsustainable. Case-Laws Customs Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121115