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    <title>2016 (10) TMI 155 - CESTAT NEW DELHI</title>
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    <description>Anti-dumping duty could not be withdrawn retrospectively from the date the domestic industry ceased production because the rules did not confer any power to suspend, terminate, or refund duty with backdated effect. The Designated Authority could conduct a mid-term review under Rule 23 and make recommendations, but its role remained investigatory and recommendatory only. In the absence of any legal provision authorising retrospective revocation, relief from the date of plant closure was refused and the claim for backdated refund was rejected.</description>
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