Absence of Dumping Finding Precludes Imposition of Anti-Dumping Duty

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 ...