Home Case Index All Cases Customs Customs + AT Customs - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 936 - CESTAT AHMEDABADRefund of anti dumping duty wrongly paid by the assessee - Denial on the ground that the refund sought under Section 27 cannot be given to the party as Customs Act And Customs Tariff Act, 1962, and Customs Tariff Act, 1975 are different legislations and anti dumping law and provisional and final impositions are dealt with under Customs Tariff Act - HELD THAT:- The notification relied upon by the AR remains confined to enlisted refund cases as are mentioned in Section 9AA, which are typically in the nature of refund cases, which arise due to differential duty being imposed at preliminary and final stages. In fact the title of the Notification itself says this goods may be called the refund of anti dumping duty (paid in excess of actual margin of dumping). Section 9AA Customs Tariff Act deals only with those specified cases of refund where done the limitation is governed by the aforesaid Notification No. 05/2012-Customs (Non-Tariff). However there is no bar on the refund arising otherwise in distinct situations to be allowed. In view of the fact that refund in this particular case arose due to pronouncement by court of law that anti dumping duty whatsoever was not payable by the party - the situation is very much governed by Section 27 of the Customs Act, due to same having been borrowed in the Customs Tariff Act by Section 9A(8), which clearly indicates that even Custom Tariff Act envisages situations, where refund could arise even in anti dumping otherwise in listed situations. There are no difficulty in holding the order of the lower authority is not sustainable. Appeal is accordingly allowed.
|