Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 05 /2012- Customs (N.T.)
New Delhi, the19th January, 2012
G.S.R. (E). - In exercise of the powers conferred by sub-section (2) of section
9 AA of the Custom Tariff Act 1975 (51 of 1975), the Central Government hereby
makes the following rules, namely:-
1. Short title, extent and commencement.- (1) These rules may be called the
Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules,
2012.
(2) They extend to the whole of India.
(3) They shall come into force on the date of their publication in the Official
Gazette.
2. Definitions.- In these rules, unless the context otherwise requires,-
(a) “Act” means the Customs Tariff Act, 1975 (51 of 1975);
(b) "designated authority', in relation to these rules, means any person who is
appointed as the designated authority by the Central Government by notification
in the Official Gazette in accordance with rule 3 of the Customs Tariff
(Identification, Assessment and Collection of Anti dumping Duty on Dumped
Articles and for Determination of Injury) Rules, 1995;
(c) “duty” means the anti-dumping duty imposed under sub-section (1) or
sub-section (1A) of section 9A of the Act;
(d) “Fund” means the Consumer Welfare Fund established under section 12C of the
Central Excise Act, 1944 (1of 1944);
(e) “importer” means any person who has filed bill of entry for clearance of
goods and while discharging duty liability on such goods has paid anti dumping
duty in excess of the actual margin of dumping.
(f) Words and expressions used and not defined in these rules shall have the
meanings respectively assigned to them in the Act.
3. Procedure for claiming refund of excess payment of Anti-dumping duty.- (1)
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 of Customs or the Deputy Commissioner of Customs, as the case may
be, at the port of importation.
(2) The application referred to in sub-rule (1) shall be accompanied by
documents evidencing payment of anti dumping duty in respect of which refund has
been claimed.
4. Time limit for filing refund.- (1) Every application under these rules 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.
(2) 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.
5. Deficiency in application for refund.- (1) On receipt of the application, it
shall be scrutinized for its completeness by the Assistant Commissioner of
Customs 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.
(2) The importer may re-submit the application after making good the
deficiencies to the Assistant Commissioner of Customs or Deputy Commissioner of
Customs within one month of receipt thereof.
6. Disposal of refund claim. – If, on receipt of any such refund application,
the Assistant Commissioner of Customs 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:
Provided that the amount of duty refundable under this rule 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.
[F.No.354/126/2010 –TRU]
(Sanjeev Kumar Singh)
Under Secretary to the Government of India