2001 (10) TMI 408 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected an application for rectification of an alleged mistake in the Final Order related to the refund of anti-dumping duty. The applicant claimed total exemption based on a notification, but it was found that the imports took place before the notification came into force, so the claim was not valid. The Tribunal concluded that the order was not erroneous, and the application was rejected.