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2017 (8) TMI 630 - HC - CustomsAnti-dumping duty - Whether Amendment Notification dated January 23, 2014, amending Notification dated January 02, 2009 by allowing it to remain in force till January 01, 2015 issued after the expiry date of the original Notification i.e. January 01, 2014 is without any legal authority and is, therefore, null and void? Held that: - as the facts involved in the present petition are identical to the Apex Court decision in Union of India vs. M/s. Kumho Petrochemicals Co. Ltd [2014 (7) TMI 732 - DELHI HIGH COURT], the impugned N/N. 37 of 2015, dt.6.8.2015 is quashed and set aside. Besides seeking quashing of the impugned notification, the petitioners also seek a direction that the respondent be directed to refund anti-dumping duty paid by the petitioner after 25.7.2015. We are not inclined to grant this prayer in view of decision of this Court in Commissioner of Customs (Imports), Mumbai .vs. Kanakia Constructions Pvt. Ltd., [2008 (7) TMI 156 - HIGH COURT BOMBAY], wherein our Court has set aside the order of Central Excise, Customs and Service Tax Appellate Tribunal which had held that since antidumping duty is covered by Section 9A of the Customs Tariff Act, 1975, the doctrine of unjust enrichment does not apply. This Court restored the issue to the Tribunal for fresh consideration and also examine whether the doctrine of unjust enrichment is applicable in the facts of the case. The petitioners would be entitled to refund of anti-dumping duty paid after 25.7.2015 on our having set aside the N/N. 37/2015, it would be subject to compliance with the law - petition allowed - decided in favor of petitioner.
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