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...
© Copyright 1985-2017 Lakshmikumaran & Sridharan, All Rights Reserved.