TMI Blog2015 (7) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff Act has got only extremely restricted application. - refund claim cannot be rejected as time barred under Section 27 of Customs Act, 1962 in the absence of any Rules of limitation framed under Section 9AA(2)(i) of Customs Tariff Act. A reasonable period has to be considered as appropriate for filing refund claim. As other refund claims of anti dumping duty of the Appellant after issuing of corrigendum were sanctioned to the Appellant, it has to be held that the refund claim filed by the Appellant is not time barred, when anti dumping duty after issue of corrigendum dt.31.03.2011 to Notification No.30/2011-Cus, dt.14.07.2010, became without authority of law. - Decided in favour of assessee. - Appeal No. C/12668/2014-SM - Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned by the Department. Learned Advocate relied upon the case law of Hon ble Delhi High Court in the case of Commissioner of Customs, ICD, New Delhi Vs Chandra Prabhu International Ltd [2014 (302) ELT 168 (Del)]. He made the Bench go through Para 11 12 of this case law to argue that Section 9AA of the Customs Tariff Act is a complete code for refund of anti dumping duty and that the provisions of Section 27 of Customs Act, 1962 will not be applicable. It was his case that the anti dumping duty paid by the Appellant initially at the time of clearance was without authority of law after corrigendum dt.31.03.2011 was issued with respect to Notification No.30/2011-Cus, dt.31.03.2011 and no time bar is applicable to deposits made without author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The scheme of anti-dumping duty under the CTA also? provides for refund claims. The mechanism for refund of the duty imposed provisionally under Section 9A(2) pending determination in accordance with Section 9A, is indicated in Section 9A(2)(b). The mechanism for refund of duty imposed under Section 9A(1) after final determination, if the importer can show that he has paid a duty in excess of the actual margin of dumping for the imported article, is indicated in Section 9AA. The Central Government is empowered to make rules to provide the manner in which the application for a refund claim can be made under Section 9AA under Section 9AA(2). This being the case, the mechanism for refund in the Customs Act under Section 27, for claim of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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