TaxTMI 
TaxTMI 
2007 (5) TMI 475
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.... This appeal is directed against Order-in-Appeal dated 14-8-2006 which upheld the order-in-original that sanctioned the refund claim of the appellant but credited in the Consumer Welfare Fund under Section 27(2) of the Customs Act, 1962. 2. The brief facts of the case are that the appellant imported vitrified Tiles from China and dispute arose as to whether the Anti Dumping Duty is lev....
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....tant certificate of non-passing of the incidence duty, is based only on inference and does not give any detailed explanation. Hence this appeal. 3. The Ld. Consultant appearing on behalf of the appellant submits that the Chartered Accountant has given a Certificate which would indicate the consumption of the imported goods in the project. It is his submission that said certificate of the Cha....
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.... Oil Engines Ltd. v. Commissioner of Customs, Mumbai as reported at [2004 (174) E.L.T. 54 (Tri.-Mumbai)], SRF Ltd. v. Commissioner of Customs, Chennai as reported at [2006 (193) E.L.T. 186 (Tri.-LB)] for the proposition that the uniformity in price before and after assessment does not lead to inevitable conclusion that duty burden has not been passed on. 5. Considered the submissions made at....
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....umping duty. The anti dumping duty is imposed and collected under the provisions of Section 9A read with Rules made thereunder. The provisions of Section 9A of Customs Tariff Act, 1975 are self contained provisions and any anti dumping duty which is short levied or excess paid will be collected or refunded under those provisions. Hence the rejection of the refund of the anti dumping duty by ....