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TMI Blog2016 (12) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The importer filed a refund claim for refund of Anti Dumping duty on the ground that the Sunset review order issued by the competent authority, Govt. of India vide Notification No. 111/2002 dated 21.9.2002 has reduced the Anti Dumping duty 10.27% as against earlier prescribed rate of 27.97% as per Notification No. 74/2000. The appellant claimed that they have filed a refund claim under Section 9AA of the Customs Tariff Act, 1975. The original adjudicating authority had examined the issue in detail and came to a conclusion that the Sunset review order was passed after examining data for only the period 1.4.2000 to 31.3.2001 and therefore only for that period the Anti Dumping margin is 10.27%. In view of the above, he held that refund o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued that it is a fact that Anti Dumping margin has been found to be only 10.27% and in these circumstances, the recovery of duty at any higher rate cannot be allowed. Therefore, it was argued that they are entitled for refund of the duty paid in excess to the Anti Dumping margin in terms of Section 9AA of the Customs Tariff Act, 1975. He further argued that Section 9AA is a self contained code for refund and clause 9(8) does not apply to Section 9AA of the Customs Tariff Act. 4. Learned AR relies on the impugned order. 5. I find that Order-in-Original grants partial relief to the appellant to the extent for the period 1.4.2000 to 31.3.2001, which held that the appellants are entitled to refund of the Anti Dumping subject to production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion which is refundable under sub-section (2) of section 9A. Explanation.- For the purposes of this sub-section, the expressions, "margin of dumping", "export price" and "normal value" shall have the same meaning respectively assigned to them in the Explanation to sub-section (1) of section 9A." Learned Counsel has argued that it is a self contained code. I agree with him. It requires the appellant to make an application for re-determination of margin of anti dumping and the Commissioner (Appeals) has examined this issue and observed as follows: - "Secondly, appellant has claimed the refund under Section 9AA and the refund under this section can be claimed only when appellant proves to the satisfaction of the Central Government that an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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