CLAIMING REFUND OF ANTI-DUMPING DUTY
Indian Legal provision provides for refund of Anti-Dumping Duty (ADD), when the ADD paid is in excess of actual margin of dumping The relevant providing are Section 9AA of the Customs Tariff Act 1975, read with Rule 21A of the Customs Tariff (Identification, Assessment and collection of Anti-Dumping duty on dumped articles and for determination of injury) Rules, 1995 for determination of amount paid in excess of actual margin of dumping.
9AA: Refund of anti-dumping duty in certain cases. – (1) Where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub-section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping duty imposed under sub-section (1) of section 9A on any article, in excess of the actual margin of dumping in relation to such article, the Central Government shall, as soon as may be, reduce such anti-dumping duty as is in excess of actual margin of dumping so determined, in relation to such article or such importer, and such importer shall be entitled to refund of such excess duty:
Provided that such importer shall not be entitled to refund of so much of such excess duty under this sub-section which is refundable under sub-section (2) of section 9A.
Explanation – For the purposes of this sub-section, the expressions, “margin of dumping”, “export price” and “normal value” shall have the meanings respectively assigned to them in the Explanation to sub-section (1) of section 9A.
- The Central Government may, by notification in the Official Gazette, make rules to –
- provide for the manner in which and the time within which the importer may make application for the purposes of sub-section (1);
- authorise the officer of the Central Government who shall dispose of such application on behalf of the Central Government within the time specified in such rules; and
- provide the manner in which the excess duty referred to in sub -section
- shall be –
- determined by the officer referred to in clause (ii); and
- refunded by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, after such determination.
Rule 21 A of the Customs Tariff (Identification, Assessment and collection of Anti-Dumping duty or dumped articles and for determination of injury Rules 1955:
21 A: Determination of amount paid in excess of actual margin of dumping. (1) Where an importer is of the opinion that he has paid any anti-dumping duty imposed under sub-sections (1) Or sub-section (1 A) of section 9 A of the Act on any imported goods, in excess of the actual margin of dumping in relation to such goods, he may file an application for determination of the actual margin of dumping in relation to such goods before the designated authority in such form and accompanied by such documents as the said authority may specify in this behalf.
(2) Where the application referred to in sub-rule (1) is found to be deficient in any material particulars, the same shall be returned to the importer pointing out deficiencies within one month of the receipt there of and the importer may, after making good the deficiencies, resubmit the application to the designated authority within one month thereafter.
(3) On receipt of the application with complete information, the designated authority shall initiate an investigation to determine the actual margin of dumping in relation to such goods.
(4) In determining the actual margin of dumping, when the export price is constructed in accordance with these rules, the designated authority shall take into account any change in normal value, costs incurred between importation and resale and any movement in the sale price which is duly reflected in the subsequent selling price.
(5) While calculating constructed export price, referred to in sub-rule (4), no deduction shall be made for the amount of anti-dumping duties paid when conclusive evidence of the same is provided.
(6) Where the designated authority finds that there is change in,-
- costs incurred between importation and resale, and
- movement in the sale price which is duly reflected in the subsequent selling price, the actual margin of dumping may be determined in accordance with the provisions of sub-rules (4) and (5).
(7) The designated authority shall, after investigation under sub-rule (3), determine the actual margin of dumping for the goods and if the anti-dumping Paid on the good is in excess of the margin of dumping so determined, the authority shall make recommendation to the Central Government within nine months and in no case more than 12 months, from the date of receipt of the application, complete in all respects, to refund the difference between the two the importer.
Download the Request Form for Claim of Anti-Dumping Duty
For claiming the refund for Anti-Dumping Duty please contact-
Team S.J. EXIM Tech Pvt Ltd
Tel No. : +91-9999005379
Disclaimer: Please refer to the official government sources before effecting any decision