https://www.taxtmi.com/caselaws?id=445513 CESTAT Ahmedabad allowed the appeal for refund of Anti Dumping Duty. The appellant paid ADD without it being part of the final assessment of Bills of Entry, as the duty was not leviable at the relevant time. The court distinguished this case from ITC Ltd SC precedent, ruling that since ADD was not included in the final assessment order and was merely a deposit, no challenge to the assessment order was required for refund. The tribunal held the appellant entitled to refund as the duty was admittedly not leviable, setting aside the impugned order. en-us Wed, 08 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445513 CESTAT Ahmedabad allowed the appeal for refund of Anti Dumping Duty. The appellant paid ADD without it being part of the final assessment of Bills of Entry, as the duty was not leviable at the relevant time. The court distinguished this case from ITC Ltd SC precedent, ruling that since ADD was not included in the final assessment order and was merely a deposit, no challenge to the assessment order was required for refund. The tribunal held the appellant entitled to refund as the duty was admittedly not leviable, setting aside the impugned order. Case-Laws Customs Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445513