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TMI BlogSeeks to notify Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012.X X X X Extracts X X X X X X X X Extracts X X X X ..... ** Notification No. 05 /2012- Customs (N.T.) New Delhi, the19 th January, 2012 G.S.R. 35 (E). - In exercise of the powers conferred by sub- section (2) of section 9 AA of the Custom Tariff Act 1975 (51 of 1975) , the Central Government hereby makes the following rules, namely:- 1. Short title, extent and commencement. - (1) These rules may be called the Refund of Anti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-section (1) or sub-section (1A) of section 9A of the Act; (d) Fund means the Consumer Welfare Fund established under section 12C of the Central Excise Act, 1944 (1of 1944); (e) importer means any person who has filed bill of entry for clearance of goods and while discharging duty liability on such goods has paid anti dumping duty in excess of the actual margin of dumping. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er these rules shall be filed within three months from the date of publication of notification, issued by the Central Government under sub-section (1) of section 9AA of the Act, in the Official Gazette. (2) Where such duty becomes refundable as a consequence of judgment, decree, order or direction of the Court, Appellate Tribunal or Authority, the limitation of three months shall be computed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is satisfied that the whole or part of the anti dumping duty, as notified by the Central Government, is refundable, he may make an order accordingly and the amount so determined shall be refunded to the importer within 90 days of the receipt of the application or application resubmitted after rectification of deficiency, as the case may be, under rule 5: Provided that the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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