Section 65: Refund of duties paid in excess of dumping margin or rate of subsidisation

65. Refund of duties paid in excess of dumping margin or rate of subsidisation (1) An importer shall be granted a refund of duty where the Investigating Authority determines that the dumping margin or the actual rate of subsidisation, on the basis of which duties were paid, has been eliminated or reduced to a level which is below the level of the duty in force. T14A – 27 [Issue 3] Trade (Anti-Dumping and Countervailing Measures) Act (2) The importer shall submit an application for the refund of antidumping duty or countervailing duty to the Investigating Authority in the prescribed manner. (3) (a) Except where there are related pending judicial review proceedings, a refund of duties paid in excess of the actual dumping margin or subsidy shall take place within 12 months, and in no case more than 18 months, after the date on which an application for a refund was made. (b) Any refund authorised, plus a reasonable amount for interest, shall be made by the Investigating Authority within 90 days of the decision to grant a refund.