Refund of anti-dumping duty when paid by mistake in self-assessment as it lacks legal character of ‘duty’

Uflex Limited Vs Commissioner of Customs (Import) (CESTAT Delhi) Conclusion: Assessee had added the amount of Anti-dumping duty while self-assessing the customs duty liability  which could not take the character of duty, therefore, the amount should not have been retained and was refundable. Held: Assessee had imported 29 boxes of aluminum foil of 6.3 Microns vide Bill of Entry No 2535627 dated 21.09.2022 (BOE) declaring the assessable value as Rs 68,29,336/- on payment of basic customs duty, social welfare surcharge, integrated tax, & Anti-dumping duty (as per the Notification No. 51/202...