https://www.taxtmi.com/caselaws?id=421767 The appeal centered on the rejection of a refund claim for Anti Dumping duty on PVC Resin import. The Court found the duty notification had expired, making no duty payable by the appellant. Consequently, the appeal was allowed, setting aside the initial rejection and directing the refund with interest. This decision clarified the validity of the duty notification and affirmed the appellant's entitlement to the refund based on the absence of duty obligation. en-us Thu, 28 Apr 2022 00:00:00 +0530 Mon, 02 May 2022 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421767 The appeal centered on the rejection of a refund claim for Anti Dumping duty on PVC Resin import. The Court found the duty notification had expired, making no duty payable by the appellant. Consequently, the appeal was allowed, setting aside the initial rejection and directing the refund with interest. This decision clarified the validity of the duty notification and affirmed the appellant's entitlement to the refund based on the absence of duty obligation. Case-Laws Customs Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421767