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Refund of anti-dumping duty in certain cases – New rules notified

23rd January, 2012

The Indian Central Board of Excise and Customs has, on 19th January, 2012, notified new set of rules relating to refund of anti-dumping duty. Under these rules, an importer can obtain refund if he proves that anti-dumping duty in excess of the actual margin of dumping has been paid by him.

While provisions were made in the year 2000 to frame rules to refund such duty, they have been notified only now. To provide for procedure for determination of amount paid in excess by computing actual margin of dumping, the government has also amended Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. The new Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 and other related amendments come after last year’s Budget had amended the parent provisions in the Customs Tariff Act, 1975 (Section 9AA) to enable the Indian Government to reduce anti-dumping duty in such cases.

The new rules provide a time period of three months for filing refund applications to Assistant /Deputy Commissioner of Customs at the port of importation. Three months will be counted from the date of issue of notification by the government (date when notification relating to reduction in rate has been notified) or from date of judgment or order of Court/Tribunal or authority. Refund has to be made to the claimant within 90 days of application. 

Unjust enrichment provisions are applicable but the new rules do not cover refund of excess anti-dumping duty which is refundable under Section 9A(2) of the Customs Tariff Act, 1975. 
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