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    <title>2008 (1) TMI 363 - CESTAT, AHMEDABAD</title>
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    <description>Rule 21 of the Anti-Dumping Duty Rules provides that where the final anti-dumping duty exceeds the provisional duty already levied, the differential amount is not to be collected from the importer. The text treats this rule as clear and unambiguous and notes that the Tribunal followed its earlier view on the same issue. On that basis, the differential anti-dumping duty was stated to be unrecoverable and the demand liable to be set aside, with consequential relief to follow.</description>
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      <title>2008 (1) TMI 363 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=32290</link>
      <description>Rule 21 of the Anti-Dumping Duty Rules provides that where the final anti-dumping duty exceeds the provisional duty already levied, the differential amount is not to be collected from the importer. The text treats this rule as clear and unambiguous and notes that the Tribunal followed its earlier view on the same issue. On that basis, the differential anti-dumping duty was stated to be unrecoverable and the demand liable to be set aside, with consequential relief to follow.</description>
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      <pubDate>Tue, 29 Jan 2008 00:00:00 +0530</pubDate>
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