2022 (5) TMI 27

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....r, Authorised Representative for the respondent ORDER The issue involved in this appeal is whether the Court below have rightly rejected the refund of Anti Dumping duty deposited by the appellant for import of PVC Resin (Emulsion) Grade E7006, vide Bill of Entry No. 9706294 dated 26.06.2015. 2. The appellant filed Bill of Entry No. 9706294 dated 26.06.2015 for import of 99.00 Mts. PVC Res....

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..... (ADD) dated 01.06.2015. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) inter alia on the ground that the Assistant Commissioner has erred in rejecting the refund on the basis of corrigendum F.No.354/92/2015 - TRU dt. 28.03.2016. Further, the order-in-original is also discriminatory, as several importers during the said period after lapse of the Anti Dumpi....

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....ty -2018 (361) ELT 671 (Del.). iii) Union of India vs. Kumho Petrochemicals Co. Ltd.,- 2017 (351) ELT 65 (SC). 5. Learned Authorised Representative appearing for the Revenue relies on the impugned order. 6. Having considered the rival contentions, I find that admittedly the Anti Dumping notification was valid till 24.06.2015 and the same have admittedly lapsed w.e.f. 25.06.2015, and....