https://www.taxtmi.com/caselaws?id=777652 CESTAT, MUMBAI (AT) set aside the impugned order and partly allowed the appeal, remanding the matter to the original authority for reconsideration. The Tribunal held that Notification No. 11/2007-Customs (substituting the ADD rate) operates retrospectively, entitling the importer to refund of excess anti-dumping duty of Rs. 5,56,513 paid on eight bills of entry, subject to verification of unjust enrichment. The authority below failed to consider bank challans and recorded customs duty entries; the case is returned for fresh adjudication limited to assessment of refund eligibility and unjust enrichment. en-us Fri, 22 Aug 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777652 CESTAT, MUMBAI (AT) set aside the impugned order and partly allowed the appeal, remanding the matter to the original authority for reconsideration. The Tribunal held that Notification No. 11/2007-Customs (substituting the ADD rate) operates retrospectively, entitling the importer to refund of excess anti-dumping duty of Rs. 5,56,513 paid on eight bills of entry, subject to verification of unjust enrichment. The authority below failed to consider bank challans and recorded customs duty entries; the case is returned for fresh adjudication limited to assessment of refund eligibility and unjust enrichment. Case-Laws Customs Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777652