https://www.taxtmi.com/acts?id=37092 A statutory deeming provision treats the later amendment to a customs notification as having been in force from the earlier notification date, thereby changing the operative description of goods for all purposes. Where anti dumping duty was collected but would not have been if the amended description had been operative, the statute mandates refund of such duty, subject to a time limited application window measured from the enactment's assent. en-us Wed, 24 Jul 2019 16:54:03 +0530 Wed, 24 Jul 2019 16:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37092 A statutory deeming provision treats the later amendment to a customs notification as having been in force from the earlier notification date, thereby changing the operative description of goods for all purposes. Where anti dumping duty was collected but would not have been if the amended description had been operative, the statute mandates refund of such duty, subject to a time limited application window measured from the enactment's assent. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:54:03 +0530 https://www.taxtmi.com/acts?id=37092