2007 (1) TMI 403

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..... ent. [Order per : T.K. Jayaraman, Member (T)]. This appeal has ben filed against Order-in-Appeal No. 152/2004 dated 28-12-2004 passed by the Commissioner of Customs (Appeals), Bangalore. The appellants imported Copper Clad Laminates and paid provisional anti-dumping duty vide Notification No. 141/2003 dated 19-9-2003. Based on the recommendation of the designated authority for withdrawal .....

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..... as attained finality in terms of the following decisions : (a) UOI v. Sathish Panalal Shah - 2001 (249) ITR 221 (S.C.) (b) CIT v. Shivsagar Estate - 2002 (ITR) 59 (S.C.) (c) Jayaswals Neco Ltd. v. CCE - 2006 (195) E.L.T. 142 (S.C.) = 2006 (73) RLT 230 (S.C.) (d) Indian Oil Corporation v. CCE - 2006 (202) E.L.T. 37 (S.C.) (e) CCE v. Amar Bitumen Allied Products P .....

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..... of sub-rule (4) of Rule 18, the provisional duty already imposed and collected if any, shall be refunded to the importer . The above rule is very clear. When the provisional anti-dumping duty imposed is withdrawn by rescinding the Notification, then the amount collected as provisional duty shall be refunded to the importer. Notification No. 25/2004-Cus., dated 22-1-2004 is the rescinding Notificat .....

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