https://www.taxtmi.com/caselaws?id=793996 Anti-dumping duty refunds, where the duty itself is judicially held not leviable, fall under the general refund mechanism in the Customs Act as applied by Section 9A(8) of the Customs Tariff Act, rather than being confined to the limited refund situations in Section 9AA. The High Court upheld the Tribunal's view that the refund claim was maintainable under Section 27 of the Customs Act and was not barred by Section 9AA. It also held that no substantial question of law arose from the Tribunal's order allowing the refund. en-us Thu, 18 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793996 Anti-dumping duty refunds, where the duty itself is judicially held not leviable, fall under the general refund mechanism in the Customs Act as applied by Section 9A(8) of the Customs Tariff Act, rather than being confined to the limited refund situations in Section 9AA. The High Court upheld the Tribunal's view that the refund claim was maintainable under Section 27 of the Customs Act and was not barred by Section 9AA. It also held that no substantial question of law arose from the Tribunal's order allowing the refund. Case-Laws Customs Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793996