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2017 (1) TMI 279 - AT - CustomsRefund of provisional ADD - The Central Government of India, Department of Revenue by N/N. 25/2004-Cus dated 22.01.2004 rescinded the provisional anti-dumping N/N. 141/03-Cus - rejection on the ground that since provisional anti-dumping duty was leviable during relevant time, it was correctly paid and collected - Held that: - The anti-dumping duty either provisional or definitive is imposed under Section 9A of the Customs Tariff Act and as prescribed Rules for collection of anti-dumping duty. Provisions of Rule 21(3) of Customs Tariff (Identification, Assessment and Collection of anti-dumping duty on dumped articles and for Determination of Injury) Rules, 1995 are very clear and unambiguous and they provide for refund of provisionally collected anti-dumping duty if the said provisional anti-dumping duty is withdrawn in accordance with the Rules - similar issue decided in the case of Rao Insulating Company Ltd. [2007 (1) TMI 403 - CESTAT, BANGALORE], where the refund was allowed - refund allowed - appeal allowed - decided in favor of appellant.
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