https://www.taxtmi.com/caselaws?id=337199 Provisional anti-dumping duty imposed on provisional findings is refundable where the notification under which it was levied is later rescinded. The governing anti-dumping rules expressly provide for refund when such duty is withdrawn, making the refund consequence clear and unambiguous. The lower authorities erred by relying on the original levy alone and ignoring the subsequent withdrawal of the notification. On that basis, the rejection of the importer's refund claims was unsustainable, and the provisional duty was held refundable. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 05 Jan 2017 09:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337199 Provisional anti-dumping duty imposed on provisional findings is refundable where the notification under which it was levied is later rescinded. The governing anti-dumping rules expressly provide for refund when such duty is withdrawn, making the refund consequence clear and unambiguous. The lower authorities erred by relying on the original levy alone and ignoring the subsequent withdrawal of the notification. On that basis, the rejection of the importer's refund claims was unsustainable, and the provisional duty was held refundable. Case-Laws Customs Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337199