2014 (1) TMI 584

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....rasad, Jt. Commissioner (AR), for the Respondent ORDER Heard both sides and perused the records. 2. The relevant facts of the case in brief are that the applicants imported 14 consignments of Non-radial Bias Tyres, Tubes and Flaps (sets) during the period from 10-10-2006 to 19-6-2007. The adjudicating authority confirmed the anti-dumping duty of Rs. 63,52,202/- in terms of Notificati....

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....ic of China and Thailand at a rate equivalent to the difference between the reference price USD 99.3 per set specified in the table of the said Notification and the landed value of the imported goods. He submits that in the present case, consignment in question exceeded the reference price (USD 99.3 per set) and no duty was payable. By Notification No. 88/2007, dated 24-7-2007, the reference price....

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....ase, Rule 21 of Rules, 1992 is reproduced below :- "21. Refund of duty. - (1) If the anti-dumping duty imposed by the Central Government on the basis of the final findings of the investigation conducted by the designated authority is higher than the provisional duty already imposed and collected, the differential shall not be collected from the importer. (2) If, the anti-dumping du....