8 May, 2014
Delhi High Court has held that in the absence of Rules under Section 9AA(2)(i) of the Customs Tariff Act, 1975, limitation period of one year for making a refund application would be as indicated in Section 27(1B)(b) of the Customs Act, 1962, in the facts of the case. The court in Chandra Prabhu International Ltd. case hence allowed refund of anti-dumping duty, paid earlier under ...
By Radhika Sharma
India has finally opened its account by concluding its first Countervailing Duty (“CVD”) investigation with the issuance of the final findings [see end note 1] in the CVD investigation concerning “Castings for Wind Operated Electricity Generators” from China PR. However, this has brought to light the fact t...
By Bhargav Mansatta
Section 9AA [see end note 1] of the Customs Tariff Act, 1975 provides for refund of anti-dumping duty in certain cases. It provides as below:
(1) Where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub-section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping dut...
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, th...
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