Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 › Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

Rule 21. Refund of duty

Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995

Official text

Rule 21. Refund of duty. —

(1) If the anti-dumping duty imposed by the Central Government on the basis of the final findings of the investigation conducted by the designated authority is higher than the provisional duty already imposed and collected, the differential shall not be collected from the importer.

(2) If, the anti-dumping duty fixed after the conclusion of the investigation is lower than the provisional duty already imposed and collected, the differential shall be refunded to the importer.

(3) If the provisional duty imposed by the Central Government is withdrawn in accordance with the provisions of sub-rule (4) of rule 18, the provisional duty already imposed and collected, if any, shall be refunded to the importer.

Judgments on Rule 21

  • Import vs M/S. Samarth Industries — Bombay High Court, 15 Dec 2011. Where a provisional anti-dumping duty has been levied under Section 9A(2) of the Customs Tariff Act, 1975, the final anti-dumping duty may validly be imposed with effect from the date of imposition of the provisional…
  • Francis Goel vs Chennai (Port Export) — CESTAT, 2 Dec 2025. Non-return of un-relied documents and seized articles to a noticee violates the principles of natural justice and vitiates the adjudication, the Department being bound by CBEC Circular F. No.