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TMI Blog2017 (1) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... y, AC (AR) for the respondent Per: M.V. Ravindran These two appeals are directed against Orders-in- Appeal Nos. 107/2005 (JNCH) dated 31.08.2005 & 257/2006 MCH/AC/GR/VII/06 dated 29.06.2006. 2. Heard both sides and perused the records. 3. The issue involved in these cases is regarding the refund of the anti-dumping duty paid by appellant. Appellant had paid provisional anti-dumping duty as imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty was leviable during relevant time, it was correctly paid and collected. 4. We find that both lower authorities have not considered the law on the subject in its proper perspective. Provisional anti-dumping duty is imposed based upon the provisional findings which are recorded by the designated authority. The anti-dumping duty either provisional or definitive is imposed under Section 9A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Rao Insulating Company Ltd. 2007 (213) ELT 101 wherein in para 4 the Tribunal held as under:- "4. We have gone through the records of the case carefully. Rule 21(3) of Customs Tariff (Anti-Dumping Duty on Dumped Articles) Rules, 1995 reads as follows: "If the provisional duty imposed by the Central Government is withdrawn in accordance with the provisions of sub-rule (4) of Rule 18, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted refund order, which has been accepted by the department. In terms of the case laws cited supra, the department having accepted the principles laid down in earlier cases cannot be permitted to take a different stand. The provisions of Rule 21(3) are very clear and unambiguous. In view of the above, we do not find any merit in the impugned order, hence we set aside the same and allow the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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