With reference to section 9AA of the Customs Tariff Act, 1975, state briefly the provisions of refund of anti-dumping duty with reference to relevant case law.

According to the provisions of Section 9AA of the Customs Tariff Act, 1975, wherein 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 on dumping in relation to such article, he shall be entitled to refund of such 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 excess anti-dumping duty paid is subject to provisions of unjust enrichment. This view was held by Apex Court in the case of - Automotive Tyre Manufacturers Association Vs. Designated Authority 2011 (63) ELT 481