9911796707
TMI BlogSeeks to notify Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012.X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012- Customs (N.T.) New Delhi, the19th January, 2012 G.S.R. 35 (E). - In exercise of the powers conferred by sub-section (2) of section 9 AA of the Custom Tariff Act 1975 (51 of 1975), the Central Government hereby makes the following rules, namely:- 1. Short title, extent and commencement.- (1) These rules may be called the Refund of Anti-Dumping Duty (Paid in Excess of Actual Marg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumer Welfare Fund established under section 12C of the Central Excise Act, 1944 (1of 1944); (e) "importer" means any person who has filed bill of entry for clearance of goods and while discharging duty liability on such goods has paid anti dumping duty in excess of the actual margin of dumping. (f) Words and expressions used and not defined in these rules shall have the meanings respectively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under sub-section (1) of section 9AA of the Act, in the Official Gazette. (2) Where such duty becomes refundable as a consequence of judgment, decree, order or direction of the Court, Appellate Tribunal or Authority, the limitation of three months shall be computed from the date of such judgment, decree, order or direction. 5. Deficiency in application for refund.- (1) On receipt of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount so determined shall be refunded to the importer within 90 days of the receipt of the application or application resubmitted after rectification of deficiency, as the case may be, under rule 5: Provided that the amount of duty refundable under this rule shall, instead of being refunded to the importer be credited to the fund, if he had passed on the incidence of such duty to any other per ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
