Anti-Dumping Duty Paid By Mistake In Self-Assessment Has No Legal Character Of 'Duty', Must Be Refunded: CESTAT

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has ruled that "anti-dumping duty paid by mistake in self-assessment has no legal character of duty, must be refunded." This decision provides significant relief to importers who mistakenly paid anti-dumping duty. The tribunal clarified that if the duty was self-assessed and paid erroneously, it does not acquire the legal status of a properly leviable duty. Therefore, such mistaken payments must be refunded, preventing unjust enrichment of the revenue and upholding the principle of correct tax collection.