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Rejection of refund claim - the payment of anti dumping duty is ...


Anti-dumping duty refund allowed after rejection; collected amount lacked legal basis due to absence of formal adjudication.

November 8, 2022

Case Laws     Customs     AT

Rejection of refund claim - the payment of anti dumping duty is not due to assessment or reassessment of Bills of entry but merely by a letter from the department, therefore there is nothing in the bills of entry to challenge. Even the amount collected thru a letter by the department was also not adjudicated by due process of law such as issuance of show cause notice and adjudication thereof - Refund allowed - AT

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