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    <title>2023 (9) TMI 666 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal by M/s. Century Plyboards I Ltd., directing the refund of anti-dumping duty paid in excess of the actual dumping margin. The Tribunal held that the customs notification revoking the duty applied to past periods, emphasizing compliance with anti-dumping laws and prohibiting the imposition of duty after a finding of no dumping. The Tribunal deemed the notification ultra vires certain legal provisions, setting aside the order denying the refund claim.</description>
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      <description>The Tribunal allowed the appeal by M/s. Century Plyboards I Ltd., directing the refund of anti-dumping duty paid in excess of the actual dumping margin. The Tribunal held that the customs notification revoking the duty applied to past periods, emphasizing compliance with anti-dumping laws and prohibiting the imposition of duty after a finding of no dumping. The Tribunal deemed the notification ultra vires certain legal provisions, setting aside the order denying the refund claim.</description>
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