Case Law Details
Perfect Importers And Distributors (India) Pvt. Ltd. Vs Union f India (Gujarat High Court)
Gujarat High Court held that it is settled legal position that the directions given by the higher authority is binding upon the lower authority and therefore, such directions cannot be ignored on any count.
Facts- The main issue in the present writ petition is that According to the petitioners, there was no Anti Dumping Duty leviable between the expiry of first Provisional Anti Dumping Duty Notification No.15/2014 dated 11.4.2014 and Notification No.21/2015 dated 22.5.2015. However, the petitioners were directed by the respondent authorities to pay Anti Dumping Duty of Rs.23,62,796.00 as per Notification No.21/2015 dated 22.5.2015 on the imported goods and accordingly, the petitioner paid Anti Dumping Duty delivery of the goods.
The petitioners by letter requested the respondent authorities to refund the aforesaid amount as per the decision of the case of CIT, Bangalore v. G.M. Exports where it was held that if there is a gap between the Provisional Anti Dumping Duty Notification and the regular final Anti-Dumping Duty Notification in the intervening period, no Anti Dumping Duty is payable.
However, the respondent authorities passed the order-in-original rejecting the refund claim of the petitioners. Commissioner (Appeals), Customs, rejected the refund claim of the petitioners.
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