Case Law Details
Abhilasha Impex Pvt. Limited Vs Commissioner of Customs (CESTAT Delhi)
Admittedly the Anti Dumping notification was valid till 24.06.2015 and the same have admittedly lapsed w.e.f. 25.06.2015, and as such no anti dumping duty was payable by the appellant with respect to the Bill of Entry filed on 26.06.2015. Accordingly, I allow this appeal and set aside the impugned order. The Adjudicating Authority is directed to grant the refund within a period of 45 days from the date of receipt of a copy of this order alonwtih interest as per rule.
FULL TEXT OF THE CESTAT DELHI ORDER
The issue involved in this appeal is whether the Court below have rightly rejected the refund of Anti Dumping duty deposited by the appellant for import of PVC Resin (Emulsion) Grade E7006, vide Bill of Entry No. 9706294 dated 26.06.2015.
2. The appellant filed Bill of Entry No. 9706294 dated 26.06.2015 for import of 99.00 Mts. PVC Resin Emulsion Grade-E7006 C/a No. 50001 of 2020 of German origin. The appellant has claimed that due to oversight they deposited Anti Dumping duty as per Notification No. 15.2013-Cus. (ADD) dated 03.07.2013, which had expired on 24.06.2015. Thereafter, the appellant filed a refund claim of Anti Dumping duty amounting to Rs.16,94,684/- under Section 27 of the Customs Act, 1962, in the office of the Assistant Commissioner of Customs (Refund), Inland Container Depot (Import), Tughlakabad, New Delhi on 27.07.2015.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
