2014 (5) TMI 560

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....jecting their refund claim for excess anti-dumping duty paid by them. 2. Brief facts of the case are that the appellant has imported synthetic rubber in October 2005, and paid customs duty and anti-dumping duty payable at the relevant point of time. After the decision in the case of M/s. Apar Industries Ltd. - 2006 (2004) dated 22.09.2006 , the rate of anti-dumping duty was reduced by way of No....