https://www.taxtmi.com/caselaws?id=245187 The court held that the refund of anti-dumping duty should be governed by the specific provisions of the Customs Tariff Act, particularly Section 9AA, and not the general refund provisions of the Customs Act. The CESTAT's decision to direct the refund was upheld, and the revenue's appeal was dismissed. The court clarified that the retrospective amendment to Section 9A(8) did not override the specific refund mechanism provided under Section 9AA of the Customs Tariff Act. The questions of law were answered against the revenue and in favor of the assessee. en-us Mon, 10 Mar 2014 00:00:00 +0530 Fri, 29 Aug 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245187 The court held that the refund of anti-dumping duty should be governed by the specific provisions of the Customs Tariff Act, particularly Section 9AA, and not the general refund provisions of the Customs Act. The CESTAT's decision to direct the refund was upheld, and the revenue's appeal was dismissed. The court clarified that the retrospective amendment to Section 9A(8) did not override the specific refund mechanism provided under Section 9AA of the Customs Tariff Act. The questions of law were answered against the revenue and in favor of the assessee. Case-Laws Customs Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245187