2026-VIL-467-GUJ-CU
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CUSTOMS High Court Cases

Customs - Refund of Anti-Dumping Duty – Respondent-importer claimed refund of anti-dumping duty paid on imports of phenol from Korea RP, Taiwan and USA - DGAD had recommended the imposition of anti-dumping duty on phenol originating in or exported from these countries. However, in 2012, the DGAD found that the imports of phenol from Taiwan and USA were at lower dumping margins with no injury to the domestic industry, and recommended the withdrawal of the anti-dumping duty - The Ministry of Finance issued a notification revoking the anti-dumping duty, but with a caveat that it would not apply to "things done or omitted to be done before such suppression" - The respondent's refund claim was rejected by the lower authorities, but the CESTAT allowed the refund – HELD - The DGAD's final findings had concluded that there was no adverse impact on the domestic industry and no justification for continued imposition of anti-dumping duty on phenol imports from Taiwan and USA. Based on this recommendation, the Ministry of Finance issued the Notification dated 29.02.2012 rescinding the Notification dated 03.03.2008, with a clear stipulation that it would not have retrospective effect and would apply only to future imports - The payments made by the respondent prior to the 2012 notification rescinding the Anti-Dumping duty were "things done before rescission" and therefore, the respondent was entitled to the refund - The appeal by the Revenue is dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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