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2022 (5) TMI 27 - CESTAT NEW DELHIRefund of Anti Dumping duty deposited by the appellant - import of PVC Resin (Emulsion) Grade - appellant has claimed that due to oversight they deposited Anti Dumping duty as per Notification No. 15.2013-Cus. (ADD) dated 03.07.2013, which had expired on 24.06.2015 - HELD THAT:- Admittedly the Anti Dumping notification was valid till 24.06.2015 and the same have admittedly lapsed w.e.f. 25.06.2015, and as such no anti dumping duty was payable by the appellant with respect to the Bill of Entry filed on 26.06.2015. The Adjudicating Authority is directed to grant the refund within a period of 45 days from the date of receipt of a copy of this order alonwtih interest as per rule - Appeal allowed - decided in favor of appellant.
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