TMI Blog2022 (5) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Notification No. 15.2013-Cus. (ADD) dated 03.07.2013, which had expired on 24.06.2015. Thereafter, the appellant filed a refund claim of Anti Dumping duty amounting to Rs.16,94,684/- under Section 27 of the Customs Act, 1962, in the office of the Assistant Commissioner of Customs (Refund), Inland Container Depot (Import), Tughlakabad, New Delhi on 27.07.2015. 3. The refund claim of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that both the Court below had held that Anti Dumping duty under Notification No. 15/2013 dt. 03.07.2013, read with the precedent Notification No. 70/2010-Cus. was valid till 24.06.2015. But they have erred in rejecting the refund inspite of recording the finding that Anti Dumping duty was not applicable on the date of filing of the Bill of Entry i.e. 26.06.2015. Accordingly, it is prayed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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