Anti-Dumping Duty Deemed Unauthorized; No Need for Alternative Remedy Before Seeking Refund of Illegally Collected Duty.

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....Refund - Levy of anti-dumping duty - When a duty is collected wholly without authority of law and therefore, without jurisdiction, the question of alternative remedy becomes insignificant, to suggest that the order passed by the Deputy Commissioner dated 26.08.2015 is appealable is not quite correct. - HC....