Refund of anti-dumping duty:

Section 9AA provides that where upon determination by an officer authorised in this behalf by the Central Government under clause (ii) of sub – section (2), an importer proves to the satisfaction of the Central Government that he has paid anti-dumping duty imposed under sub-section (1) of section 9A on any article, in excess of the actual margin of dumping in relation to such article, the Central Government shall, as soon as may be, reduce such anti-dumping duty as is in excess of actual margin of dumping so determined, in relation to such article or such importer, and such importer shall be entitled to refund of such excess duty.

In Designated Authority vs Haldor Topsoe 2000 (120) ELT 11, the Supreme Court held that anti-dumping duty could be fixed with reference to prices in a territory and that European Union could also be a territory.