Denial of refund claim unjustified as Anti-Dumping Duty was not leviable at the relevant time

Shraddha Impex Vs C.C. (CESTAT Ahmedabad) CESTAT Ahmedabad held that denial of refund claim of Anti-Dumping Duty unjustified as the Anti-Dumping Duty was not leviable at the relevant time as notification imposing the same expired. Facts- The appellant had imported goods namely “Polypropylene and Propylene Co-polymer (CTH 39021000 and 390023000) from Singapore, Anti Dumping Duty on the said goods was levied by the Notification No. 119/2010-Cus dated 19.11.2010 (Sl. No.19) (as amended). The said notification was amended vide Notification No. 38/2014-Cus (ADD) dated 13.08.2014 to the effect tha...