https://www.taxtmi.com/caselaws?id=347203 The tribunal allowed the appeal, setting aside the rejection of the refund claim for excess Antidumping duty (ADD) paid by the appellants. The tribunal emphasized the obligation to promptly refund any excess amount paid due to a reduction in ADD following a final notification. It was held that the rejection of the refund was unjustified as there was no prescribed time limit for ADD refund under Section 9A of the Customs Tariff Act, 1975. The decision aligned with established legal principles and entitled the importer to a refund in accordance with statutory provisions. en-us Mon, 07 Aug 2017 00:00:00 +0530 Thu, 31 Aug 2017 07:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347203 The tribunal allowed the appeal, setting aside the rejection of the refund claim for excess Antidumping duty (ADD) paid by the appellants. The tribunal emphasized the obligation to promptly refund any excess amount paid due to a reduction in ADD following a final notification. It was held that the rejection of the refund was unjustified as there was no prescribed time limit for ADD refund under Section 9A of the Customs Tariff Act, 1975. The decision aligned with established legal principles and entitled the importer to a refund in accordance with statutory provisions. Case-Laws Customs Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347203