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2018 (7) TMI 39 - HC - CustomsRefund of anti-dumping duty - N/N. 51/2015-Customs (ADD), dated 21.10.2015 - imports of fully oriented yarn/spin draw yarn/Flat yarn of Polyester (non-textured and non-POY) and other yarns originating in or exported from China PR, Thailand and Vietnam - effect of N/N. 5 of 2016-Cus.(ADD), dated 22.02.2016 as to whether it is clarificatory in nature and if so retrospective or whether it is prospective? Held that:- The product under consideration is classified under the category "Manmade Filaments" in Chapter 54 of the Customs Tariff Act and further under 5402 47 as per Customs classification. However, Customs classification is indicative only and is in no way binding on the scope of the present investigation. In the final findings notification dated 29.09.2009 under Part B-Product under consideration and like Articles, para 4 states that the product in commercial market parlance is generally known as "Fully Drawn Yarn". The Principal Notification No.51/2015-Cus(ADD) was issued on 21.10.2015 and the amendment to that notification was given vide Notification No.05/2016-Cus(ADD) on 22.02.2016. As per the Principles of Statutory Interpretation, it is a cardinal principle of construction that every statute is prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation - Notification No.5 of 2016, dated 22.02.2016 being substitutive in nature is held to be retrospective. The respondent is directed to consider and sanction refund claim made by the petitioner as expeditiously as possible - petition allowed.
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