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2016 (7) TMI 1161 - HC - CustomsRefund - Levy of anti-dumping duty - import of 1.9 mm clear float glass from China - According to the petitioner, since the goods were not being cleared, the petitioner under duress and under protest, deposited the said sum of ₹ 3,72,790/ on 14.05.2015 with the Customs Authorities. However, since according to the petitioner, no antidumping duty was leviable on the product which was imported, the petitioner applied to the authorities to refund such sum, which was unauthorizedly collected from the petitioner. Held that:- the department has not produced any document suggesting that antidumping duty was leviable on the product in question imported from China. The petitioner's assertions before the authorities as well as in the petition in this respect have not been disputed by the department at any stage. When a duty is collected wholly without authority of law and therefore, without jurisdiction, the question of alternative remedy becomes insignificant, to suggest that the order passed by the Deputy Commissioner dated 26.08.2015 is appealable is not quite correct. It is a mere communication refusing the petitioner's request for refund on the ground that he has no power to suomotu allow refund and it is not an order which is appealable. Even if it were to be so, we would have exercised our jurisdiction to strike down the same. Refund to be granted with interest - Decided in favor petitioner.
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