https://www.taxtmi.com/caselaws?id=51387 The Commissioner (Appeals) ruled in favor of the department, denying the refund claim for excess anti-dumping duty paid on Calcium Carbide. The decision emphasized the duty rate fixed under the initial notification, rejecting the appellants' argument for a refund based on the revised rate introduced retrospectively. The case also clarified the distinction between anti-dumping duty and customs duty, highlighting the need to adhere to the specific legal provisions governing anti-dumping duty claims under the Customs Tariff Act, 1975. en-us Wed, 30 Jan 2002 00:00:00 +0530 Fri, 24 Sep 2010 14:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51387 The Commissioner (Appeals) ruled in favor of the department, denying the refund claim for excess anti-dumping duty paid on Calcium Carbide. The decision emphasized the duty rate fixed under the initial notification, rejecting the appellants' argument for a refund based on the revised rate introduced retrospectively. The case also clarified the distinction between anti-dumping duty and customs duty, highlighting the need to adhere to the specific legal provisions governing anti-dumping duty claims under the Customs Tariff Act, 1975. Case-Laws Customs Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51387