Rule 3 - Procedure for claiming refund of excess payment of Anti-dumping duty. - Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012

3. Procedure for claiming refund of excess payment of Anti-dumping duty. - (1) Where an importer has paid any anti-dumping duty in excess of the actual margin of dumping in relation to any imported goods, he may submit an application as per format specified for refund of such excess duty to the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, at the port of importation. (2) The application referred to in sub-rule (1) shall be accompanied by documents evidencing payment of anti dumping duty in respect of which refund has been claimed.