HomeIndirect TaxesRefund of Anti-Dumping Duty Mandatory Even Without Application; Unjust Enrichment Can’t Be...

Refund of Anti-Dumping Duty Mandatory Even Without Application; Unjust Enrichment Can’t Be Presumed from Accounting Entries: CESTAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal, Mumbai Bench has held that refund of Anti-Dumping Duty (ADD) is mandatory when provisional duty is withdrawn, and authorities cannot deny such refund merely on the ground of unjust enrichment based on accounting treatment in financial statements. The bench of Dr. Suvendu Kumar Pati (Judicial Member) set…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

R. 86A Can’t Be Used Beyond Available Credit: Supreme Court Dismisses SLP Against Punjab & Haryana High Court Ruling

The Supreme Court has refused to interfere with the Punjab & Haryana High Court's...

Jaipur Tax Bar Association Urges GSTAT to Extend Appeal Filing Deadline Beyond June 30, 2026 Amid Portal Glitches and Massive Backlog

In a significant representation to the Goods and Services Tax Appellate Tribunal (GSTAT), the...

JURISHOUR | TAX LAW DAILY BULLETIN : 19 June, 2026

Here’s the Tax Law Daily Bulletin for June 19, 2026.GSTGST REGISTRATION MUST BE RESTORED...

GSTAT Outreach Programme Draws Strong Response in Jaipur; Tax Professionals Seek Extension of Appeal Filing Deadline

The Jaipur Tax Bar Association (JTBA), in collaboration with the Goods and Services Tax...

More like this

R. 86A Can’t Be Used Beyond Available Credit: Supreme Court Dismisses SLP Against Punjab & Haryana High Court Ruling

The Supreme Court has refused to interfere with the Punjab & Haryana High Court's...

Jaipur Tax Bar Association Urges GSTAT to Extend Appeal Filing Deadline Beyond June 30, 2026 Amid Portal Glitches and Massive Backlog

In a significant representation to the Goods and Services Tax Appellate Tribunal (GSTAT), the...

JURISHOUR | TAX LAW DAILY BULLETIN : 19 June, 2026

Here’s the Tax Law Daily Bulletin for June 19, 2026.GSTGST REGISTRATION MUST BE RESTORED...