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2023 (9) TMI 666 - AT - CustomsRefund of antidumping duty in excess of the actual dumping margin determined for such article - Reduction in rate of ADD after clearance of goods - phenol originating in or exported from Korea, Taiwan or USA - denial of refund claim solely on the ground that the notification resending rescinding the anti-dumping duty does not apply to past clearances - HELD THAT:- The entire argument in the impugned order is based on the following words appearing in the said notification "except as respects things done or omitted to be done before such suppression". This exact expression has been examined by Hon’ble High Court of Madras in case of VETCARE ORGANIC PVT. LTD. VERSUS CESTAT, CHENNAI [2011 (4) TMI 521 - MADRAS HIGH COURT], wherein it was held that we allow writ Petition No. 21504 of 2001 and declare that Notification No. 5/2001-Cus., dated 22-1-2001, issued by the first respondent, in so far as it purports to save things done or omitted to be done before such rescission, is ultra vires Sections 9A, 9AA, 9B and 10 of the Customs Tariff Act, 1975, Article 265 of the Constitution of India and Rules 13, 17, 18(4) and 21(3) of the Customs Tariff (Identification Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, in so far as the petitioner is concerned. The impugned order cannot be sustained - The impugned order is set aside and appeal is allowed.
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