Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Rule 21(3) ADD Rules, 1995 | Automatic Refund of Provisional Anti-Dumping Duty Mandated Upon Withdrawal, Regardless of Unjust Enrichment Claims : CESTAT Mumbai
CESTAT Mumbai holds that Rule 21(3) of the Anti-Dumping Duty Rules, 1995 creates a non-discretionary obligation to refund provisional duties when not confirmed, rendering unjust enrichment defenses under Section 11B of the Central Excise Act inapplicable. This protects importers from prolonged financial uncertainty and clarifies that statutory refund mechanisms override equitable doctrines in customs law.