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    <title>Disposal of refund claim.</title>
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    <description>Refund claims for anti-dumping duty paid in excess of the actual margin of dumping are examined by the Assistant Commissioner or Deputy Commissioner of Customs. If satisfied that the whole or part of the notified anti-dumping duty is refundable, the officer may order refund of the determined amount within 90 days of receipt of the application, including a resubmitted application after rectification of deficiency. Where the duty incidence has been passed on, the refundable amount is credited to the fund instead of being refunded to the importer.</description>
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