TMI Blog2023 (9) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention to Section 9A Section 9AA Sub Clause 8 of Customs Tariff Act, 1975 brought on the statute book in the year 1995, and which as reproduced as below: Section 9A(8) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act. [SECTION 9AA- Refund of Anti-Dumping duty in certain cases. (1) Where upon determination by an officer authorised in this behalf by the Central Government under clause (1) of sub-section (2), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs, as the case may be, after such determination. 2.1 It is his submission, that Section 9A(8) of Customs Tariff Act, 1975 which is a borrowing provision allows refund as per provisions of Customs Act, 1962 in cases other than those enumerated in Section 9AA. It specifically provides for refunds to be regulated and governed by the Customs Act, 1962. Therefore, their refund application was not only maintainable, but also grantable as per provisions and within limitation of Section 27, as in their case duty was pronounced by the Court to be wrongly paid. 3. Learned AR draws our attention to Notification No. 05/2012-Cus (N.T) dated 19.01.2012, which while dealing with time limit for filing refund under Section 9AA specifically provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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