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TMI Blog2017 (1) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly paid and collected - Held that: - The anti-dumping duty either provisional or definitive is imposed under Section 9A of the Customs Tariff Act and as prescribed Rules for collection of anti-dumping duty. Provisions of Rule 21(3) of Customs Tariff (Identification, Assessment and Collection of anti-dumping duty on dumped articles and for Determination of Injury) Rules, 1995 are very clear and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /VII/06 dated 29.06.2006. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding the refund of the anti-dumping duty paid by appellant. Appellant had paid provisional anti-dumping duty as imposed in terms of notification no. 141/03-Cus subject to imposition of definitive anti-dumping duty. The said notification no. 141/03-Cus dated 19.09.2003 was in fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its proper perspective. Provisional anti-dumping duty is imposed based upon the provisional findings which are recorded by the designated authority. The anti-dumping duty either provisional or definitive is imposed under Section 9A of the Customs Tariff Act and as prescribed Rules for collection of anti-dumping duty. Provisions of Rule 21(3) of Customs Tariff (Identification, Assessment and Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase carefully. Rule 21(3) of Customs Tariff (Anti-Dumping Duty on Dumped Articles) Rules, 1995 reads as follows: If the provisional duty imposed by the Central Government is withdrawn in accordance with the provisions of sub-rule (4) of Rule 18, the provisional duty already imposed and collected if any, shall be refunded to the importer .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-du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s laid down in earlier cases cannot be permitted to take a different stand. The provisions of Rule 21(3) are very clear and unambiguous. In view of the above, we do not find any merit in the impugned order, hence we set aside the same and allow the appeal with consequential relief. 6. In view of the foregoing and the authoritative judicial pronouncements and the provisions, we hold that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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