2009 (9) TMI 828

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....24/- and calling upon the petitioner to refund the excess refund amount within the time stipulated in the said order. 2. The petitioner imported consignments of Styrene Butadin Co-polymer Resins (KHS-68) from Korean manufacturers. Disputes arose between the respondent and the petitioner on the issue of whether anti-dumping duty was payable on the consignments under the provisions of the Custom Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, hereinafter referred to as "Anti Dumping Duty Rules". 3. On the complaint of certain Indian manufacturers the respondent-authorities arrived at a preliminary finding on 21st January 1999 that anti-dumping duty was l....

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....as directed to be kept in a separate account. 9. The writ application was ultimately dismissed by a judgment and order dated 29th January 2002 of His Lordship the Hon'ble Justice Pinaki Chandra Ghose [2002 (142) E.L.T. 549 (Cal.)]. 10. Being aggrieved, the petitioner preferred an appeal being A.P.O. No. 310 of 2002. By an order dated 17 May 2002 the Division Bench comprising Samaresh Banerjea and P.N. Sinha, JJ. admitted the appeal and passed a limited interim order inter alia directing the petitioner to pay duty levied by the respondent authorities on the condition that in the event the writ petitioner succeeded, the respondent authorities would be liable to refund the amount paid by the petitioner on account of dumping duty along with i....

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....07 whereby the Assistant Commissioner of Customs (Appraising & Refund Section) had allowed the application of the petitioner for refund in compliance of the judgment and order of the Division Bench passed on 21st August 2006. The petitioner was not allowed interest. 17. By an order dated 2nd April 2007 the Division Bench disposed of the contempt application inter alia granting liberty to the petitioners to accept the amount offered by the customs authorities towards refund, without prejudice to his rights and contentions and to apply for interest to the appropriate authority. 18. By an order dated 11th July 2007 the Assistant/Deputy Commissioner of Customs (Appraising Refund Section) awarded interest of Rs. 20,13,901/- calculated at @ 9% ....