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Customs - Highlights / Catch Notes

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Refund of Anti Dumping Duty - refund application filed without ...


Refund Entitlement Upheld: Anti Dumping Duty Not Applicable, No Final Assessment Order Challenged by Appellant.

November 9, 2023

Case Laws     Customs     AT

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 appellant was not at all leviable at the relevant time - In absence of any final assessment order in respect of payment of Anti Dumping Duty and particularly in the fact that the Anti Dumping Duty was not leviable at the relevant time - appellant is legally entitled for the refund claim - AT

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