CESTAT directs refund of Anti-Dumping Duty Paid After Validity of Notification

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

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