2005 (6) TMI 354

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....dhir Singh, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, which has been preferred against the impugned order-in-appeal by the appellants, the issue relates to the refund of anti-dumping duty, to them, which was collected at the time of clearance on the goods i.e. Maintenance Free Lead Acid Automotive Batteries imported from Korea. 2. The lear....

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.... imported the goods in question in September, 2000 and March, 2001 from Korea. These goods were supplied to them by M/s. Daewoo International Corporation Ltd., Korea and manufactured by M/s. Delkor Corporation, Korea. The goods were kept in the Customs Bonded Warehouse and subsequently, on different dates, were got cleared by the appellants. At the time of clearance of the goods, Bills of Entry su....

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....ny duty collected under that order cannot be refunded to an assessee on the ground of having been wrongly charged/collected". Therefore, the refund claim of the appellants is liable to be dismissed on this ground alone. 5. Apart from this, even on merits, the refund claim of the appellants for refund of the anti-dumping duty, is legally not tenable. They have claimed the refund under Rule ....

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.... final order recorded by the competent authority. No order in terms of provisions sub-rule (4) of Rule 18 regarding withdrawal of the anti-dumping duty in respect of disputed goods was thus passed by the competent authority at the time of issuance of the final Notification No. 1/2002, dated 2-1-2002. Moreover, even in the final notification, it had been clarified by the appending proviso to it, th....