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2016 (12) TMI 517 - CESTAT MUMBAIRefund claim - Anti Dumping duty - claim of refund on the ground that the Sunset review order issued by the competent authority, Govt. of India vide Notification No. 111/2002 dated 21.9.2002 has reduced the Anti Dumping duty 10.27% as against earlier prescribed rate of 27.97% as per Notification No. 74/2000 - Held that: - I find that Order-in-Original grants partial relief to the appellant to the extent for the period 1.4.2000 to 31.3.2001, which held that the appellants are entitled to refund of the Anti Dumping subject to production of necessary documents. Since Revenue has not contested this order, it is not open to Commissioner (Appeals) to change it in any manner other than in respect of issue on which the appellant had filed an appeal. Thus, the order of the Commissioner (Appeals) which deals with period 1.4.2000 to 31.3.2001 is set aside. The second issue arose in impugned order pertaining invocation of the clause of unjust enrichment. The issue is premature in so far as such issue arises only if refund is held to be admissible. In the instant case, both the lower authorities have found it to be inadmissible and therefore their observations regarding unjust enrichment are superfluous and are set aside. The refund can be sanctioned only when an order in terms of Section 9AA (i) is passed. I hold that refund cannot be sanctioned under Section 9AA to the appellants on the strength of any order issued under clause (5) of Section 9A. The impugned order is set aside in so far as it relates to refund for the period 1.4.2000 to 31.3.2001 and the matter is remanded to the original adjudicating authority. The appellants are free to produce necessary documents - appeal disposed off - decided partly in favor of appellant.
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