Denial of Refund of Anti-Dumping Duty for Past Clearances Without Detecting Dumping Violates Article 265 of Indian Constitution: CESTAT Allows Appeal [Read Order]

Denial of Refund - Anti-Dumping Duty for Past Clearances Without Detecting Dumping Violates Article 265 of Indian Constitution - CESTAT Allows Appeal - TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the denial of refund for anti-dumping duty on past clearances, even after it was determined that no dumping had occurred, violates Article 265 of the Constitution of India. The ruling came in response to an appeal filed by M/s. Century Plyboards…

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