Refund of Anti - Dumping Duty Rules, 2012 - Notified
GOVERNMENT has notified Refund of Anti - Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012.
Procedure for claiming refund of excess payment of Anti-dumping duty –
++ Where an importer has paid any anti-dumping duty in excess of the actual margin of dumping in relation to any imported goods, he may submit an application as per format specified for refund of such excess duty to the Assistant Commissioner or the Deputy Commissioner of Customs, at the port of importation.
++ The application shall be accompanied by documents evidencing payment of anti dumping duty in respect of which refund has been claimed.
Time limit for filing refund.-
++ Every application shall be filed within three months from the date of publication of notification, issued by the Central Government under sub-section (1) of section 9AA of the Act, in the Official Gazette.
++ Where such duty becomes refundable as a consequence of judgment, decree, order or direction of the Court, Appellate Tribunal or Authority, the limitation of three months shall be computed from the date of such judgment, decree, order or direction.
Deficiency in application for refund.-
++ On receipt of the application, it shall be scrutinized for its completeness by the Assistant Commissioner or Deputy Commissioner of Customs and where the application is found to be deficient in any material particulars, it shall be returned to the importer within one month pointing out the deficiencies.
++ The importer may re-submit the application after making good the deficiencies to the Assistant Commissioner or Deputy Commissioner of Customs within one month of receipt thereof.
Disposal of refund claim. - If, on receipt of any such refund application, the Assistant Commissioner or the Deputy Commissioner of Customs, is satisfied that the whole or part of the anti dumping duty, as notified by the Central Government, is refundable, he may make an order accordingly and the amount so determined shall be refunded to the importer within 90 days of the receipt of the application or application resubmitted after rectification of deficiency, as the case may be, under rule 5:
Unjust Enrichment applicable: Provided that the amount of duty refundable shall, instead of being refunded to the importer be credited to the fund, if he had passed on the incidence of such duty to any other person.
Notification No. , Dated: January 19, 2012