Refund of anti dumping duty wrongly paid by the assessee - ...

Assessee Wins Refund of Wrongly Paid Anti-Dumping Duty; Separate Legislation Argument Rejected u/s 27.

September 21, 2023

Case Laws Customs AT

Refund of anti dumping duty wrongly paid by the assessee - Refund of anti dumping duty wrongly paid by the assessee - Denial on the ground that the refund sought under Section 27 cannot be given to the party as Customs Act And Customs Tariff Act, 1962, and Customs Tariff Act, 1975 are different legislations - The stand of revenue is not sustainable - refund allowed - AT

View Source

← Previous Next →

Refund of anti dumping duty wrongly paid by the assessee - ...

Assessee Wins Refund of Wrongly Paid Anti-Dumping Duty; Separate Legislation Argument Rejected u/s 27.

September 21, 2023

Case Laws Customs AT

You may also like:

Refund of Anti-Dumping Duty paid - Polished Porcelain Tiles - A Notification comes into force only from the date of its publication, since Anti-Dumping duty Notification...

Refund of Anti Dumping Duty - refund application filed without challenging the assessment order - it is undisputed fact by the revenue also that the ADD paid by the...

Rejection of refund of Anti Dumping Duty - appellant being an authorised manufacturer is entitled to exemption from Anti Dumping Duty on the seamless tubes purchased...

Refund of the excess anti-dumping duty - denial as refund claim as pre-mature - The payment of provisional anti-dumping duty is subject to the finalization of the...

Levy of Anti Dumping Duty - likelihood of recurrence of dumping and injury in the event of expiry of duty - the designated authority should re-examine whether the...

Levy of Anti-Dumping Duty - effective date of notifications - whether Anti-Dumping Duty can be levied during the interregnum period from 21.06.2002 to 09.12.2002, i.e.,...

Refund claim in terms of Section 27 of the Customs Act - Rejected being time barred - Anti-dumping duty paid on PVC film - limitation prescribed under Section 27 would...

Refund of anti-dumping duty paid - test of unjust-enrichment - With the invalidation of imposition of anti-dumping duty, the duty collected in consequence should not, in...

Levy of Anti-Dumping Duty - time gap between provisional notification and final notification imposing ADD - anti-dumping duty during the interregnum between the expiry...

Levy of Anti-dumping duty - The Tribunal observes that reflective glass was not explicitly mentioned in Notification No. 4/2009-Cus, which exempted certain types of...

The Ministry of Finance, Department of Revenue, issued Notification No. 05/2024-Customs (ADD) on March 14, 2024, concerning the review of anti-dumping duty on imports of...

Levy of anti-dumping duty - imports of Styrene Butadiene Rubber originating in or exported from European Union, Korea RP and Thailand - Central Government did not issue...

Notification for Continuation of anti-dumping duty u/s 9A of the Customs Tariff Act, 1975 not issued - The decision taken by the Central Government not to impose...

Levy of Anti-Dumping Duty - Failure on the part of the respondent–authority to impose Anti Dumping Duty on imports of Low Density Polyethylene (LDPE) from foreign...

Levy of Anti-Dumping duty - Local traders can hardly be accepted as authoritative sources for establishing origin and the transaction allegedly entered into between...

Quick Updates: