Appellant Wins Refund for Anti-Dumping Duty on Tiles Filed Before April 2016 Notification.

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....Refund of Anti-Dumping Duty paid - Polished Porcelain Tiles - A Notification comes into force only from the date of its publication, since Anti-Dumping duty Notification was published on 02.04.2016 - the appellant was not liable to pay Anti-Dumping duty on 29.03.2016 when he filed the Bill of Entry and the said duty paid by him is paid under mistake - refund allowable....