Assistant Commissioner Denies Anti-Dumping Duty Refund Despite Final Decision Supporting Claim; Raises Limitation Period Concerns.

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....Refund of ADD - Period of limitation - Unable to comprehend as to how the Assistant Commissioner of Customs could resort to any reasoning for rejecting the petitioner's claim for refund, when the Deputy Commissioner of Customs had held that the duty itself was not leviable and that the petitioner would be entitled for consequential relief, which order has become final - HC....