https://www.taxtmi.com/article/detailed?id=16214 Mandatory refund of provisional anti-dumping duty under Rule 21(3) of the ADD Rules is described as a self-executing statutory obligation, so the refund mechanism does not depend on a separate importer application and the unjust enrichment test under Section 11B cannot be imported to defeat a refund that the Rules themselves direct. The article further states that accounting treatment of duty as "expenditure" rather than as a "receivable" does not by itself establish pass-through, and that a chartered accountant's certificate of non-passing of duty incidence is valid evidence. en-us Thu, 16 Apr 2026 08:34:35 +0530 Thu, 16 Apr 2026 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16214 Mandatory refund of provisional anti-dumping duty under Rule 21(3) of the ADD Rules is described as a self-executing statutory obligation, so the refund mechanism does not depend on a separate importer application and the unjust enrichment test under Section 11B cannot be imported to defeat a refund that the Rules themselves direct. The article further states that accounting treatment of duty as "expenditure" rather than as a "receivable" does not by itself establish pass-through, and that a chartered accountant's certificate of non-passing of duty incidence is valid evidence. Articles Customs - Import - Export - SEZ Thu, 16 Apr 2026 08:34:35 +0530 https://www.taxtmi.com/article/detailed?id=16214