2023 (9) TMI 936

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....tment, involves issue of whether refund of anti dumping duty wrongly paid by the assessee and upheld as such by this Tribunal in Appeal No. A/10443-10447/2014 vide order date 12.02.2014, in their own case, could be denied by the department on the ground that the refund sought under Section 27 cannot be given to the party as Customs Act And Customs Tariff Act, 1962, and Customs Tariff Act, 1975 are different legislations and anti dumping law and provisional and final impositions are dealt with under Customs Tariff Act, and therefore only refund as envisaged under Section 9A(8), of anti-dumping duty in enumerated cases can be granted. 2. The Learned Advocate draws our attention to Section 9A & Section 9AA Sub Clause 8 of Customs Tariff Act....

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....same meaning respectively assigned to them in the Explanation to sub-section (1) of section 9A. (2) The Central Government may, by notification in the Official Gazette, make rules to- (i) provide for the manner in which and the time within which the importer may make application for the purposes of subsection (1), (ii) authorise the officer of the Central Government who shall dispose of such application on behalf of the Central Government within the time specified in such rules; and (iii) provide the manner in which the excess duty referred to in sub-section (1) shall be - (A) determined by the officer referred to in clause (ii); and (B) refunded by the Deputy Commissioner of Customs or Assistant Commissi....