Case Law Details
Century Plyboards I Ltd Vs C.C.-Kandla (CESTAT Ahmedabad)
Introduction: A recent decision by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad revolves around M/s. Century Plyboards I Ltd.’s appeal against the rejection of their refund claim concerning anti-dumping duty. The case raises questions about the applicability of anti-dumping duty and its refund based on findings by the Directorate General of Anti-Dumping (DGAD). This article provides a detailed analysis of the case and the implications of CESTAT’s decision.
Background: M/s. Century Plyboards I Ltd. filed an appeal against the denial of their refund claim for anti-dumping duty paid on clearances made during April 2010 to February 2012. The DGAD had issued findings recommending the imposition of anti-dumping duty on phenol originating from Korea, Taiwan, or the USA. However, later findings by DGAD suggested lower dumping margins and no injury for phenol imported from Taiwan or the USA during the period of investigation from January 1, 2010, to December 31, 2010.
Refund Claim Basis: The appellant argued that DGAD’s findings of lower dumping margin and no injury justified their refund claim for anti-dumping duty paid during the specified period.
Impugned Order: The denial of the refund claim was based on the interpretation of Notification No. 14/2012-Customs dated February 29, 2012, which revoked the anti-dumping duty. The impugned order argued that this notification did not apply to past clearances, citing the phrase “except as respects things done or omitted to be done before such suppression.”
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