State briefly the provisions of refund of anti-dumping duty with reference to section 9AA of the Customs Tariff Act, 1975.

According to the provisions of section 9AA of the Customs Tariff Act, 1975, where an importer proves to the satisfaction of the Central Government that he has paid any anti-dumping duty imposed on any article, in excess of the actual margin of dumping in relation to such article, he shall be entitled to refund of such excess duty. However, the importer will not be entitled for refund of provisional anti-dumping duty under section 9AA as the same is refundable under section 9A(2) of the said Act. Refund of the excess anti-dumping duty paid is subject to provisions of unjust enrichment as held by the Apex Court in the case of Automotive Tyre Manufacturers Association vs. The Designated Authority 2011 (63) ELT 481.