Anti-Dumping Duty paid after Validity of Notification is Refundable: CESTAT [Read Order]

Anti-Dumping Duty - Validity of Notification - Refundable - CESTAT - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the anti-dumping duty paid  after the expiry of the period mentioned in the concerned notification shall be refundable to the importer.

The appellant, M/s Abhilasha Impex Pvt. Limited filed Bill of Entry for import of 99.00 Mts. PVC Resin Emulsion Grade-E7006 of German origin. The appellant has claimed that due to oversight they deposited Anti Dumping duty as per 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. However, the same was rejected.

The appellants approached the Tribunal contending that the order is discriminatory, as several importers during the said period after lapse of the Anti Dumping Notification w.e.f. 25.06.2015 has not paid the Anti Dumping duty, and the same was not demanded from them. It is further contended 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 in spite 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.

After hearing arguments from both the sides, Mr. Anil Choudhary, Member (Judicial) found that 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.

“Accordingly, I allow this appeal and set aside the impugned order. 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 as per rule,” the Tribunal said.

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M/s Abhilasha Impex Pvt. Limited vs Commissioner of Customs

Counsel for Appellant:   Sh. Priyadarshi Manish

Counsel for Respondent:   Sh. Ravi Kapoor

CITATION:   2022 TAXSCAN (CESTAT) 266

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