52
Refund of anti-dumping duties paid in excess of dumping margin
Act: Anti-dumping Duties Ordinance 2000
Section Provisions
ANTI-DUMPING DUTIES ORDINANCE 2000 ANTI-DUMPING DUTIES ORDINANCE 2000 ORDINANCE LXV OF 2000 An Ordinance to amend and consolidate the law relating to imposition of anti-dumping duties to offset such dumping [Gazette of Pakistan, Extraordinary, Part I, 22nd December, 2000] F.No.2(I)/2000-Pub., dated 22-12-2000.-The following Ordinance made by the President is hereby published for general information:-- PART XIII IMPOSITION AND COLLECTION OF ANTI-DUMPING DUTIES 52. Refund of anti-dumping duties paid in excess of dumping margin.--(1) An importer shall be granted a refund of the actual amount of anti-dumping duties collected if the Commission determines that dumping margin on the basis of which such anti-dumping duties were paid has been eliminated or reduced to a level which is below the level of the anti-dumping duty in force. (2) An importer may submit an application for refund of anti-dumping duties collected within any twelve months period to the Commission not later than sixty days from the end of such period. (3) An application under subsection (2) shall contain such information as may be prescribed. Explanation.--When investigating an application for refund under this section, the Commission shall apply the relevant provisions of this Ordinance to its determinations. In particular, when determining whether and to what extent a refund should be made when an export price is constructed on the basis of a price at which imported products are first resold to an independent buyer due to the absence of export price or because it appears that the-export price is unreliable pursuant to subsection (2) of section 10, the Commission shall take account of any change in normal value, any change of costs incurred between importation and resale, and any movement in resale price which is duly reflected in subsequent selling prices, and shall calculate the export price with no deduction for the amount of anti dumping duties paid when satisfactory evidence of the above is provided. (4) The Commission shall provide an importer making an application under subsection (2) with an explanation of the reasons for the decision concerning a request for refund. . (5) A refund of anti-dumping duties under this section shall normally take place within twelve months and in no case later than eighteen months, after the date on which an application for refund compliant with the requirements of subsection (3) is received by the Commission.