Section 13A
Refund review
of Countervailing and Anti-Dumping Duties Act 1993
Without prejudice to section 13, an importer may request for a refund of the countervailing duties paid where the importer can show that the amount of the countervailable subsidy on the basis of which the countervailing duties were imposed has been either eliminated or reduced to a level that is below the level of the countervailing duties in force.
(2)
A request for a refund review shall be submitted in writing to the Government and shall contain—
(a)
a list of all entries of the subject merchandise into
Malaysia for which the refund review is requested; and
(b)
all relevant evidence to show that the importer is entitled to a refund on each such entry.
(3)
Where, on the completion of a refund review under this section, the Government determines that—
(a)
a refund of the countervailing duty, wholly or partly, is appropriate;
(b)
no countervailing duty should have been imposed; or
(c)
the countervailing duty that was imposed is higher than the countervailing duty that should have been imposed in
Countervailing and Anti-Dumping Duties 31
the circumstances, the Government shall refund such amount of the countervailing duty collected as it deems fit.
(4)
A refund under subsection (3) shall, as far as practicable, be made within ninety days from the date of the determination of the refund review.
(5)
A finding in the refund review that no countervailing duty should have been imposed shall not by itself require the Government to terminate the definitive countervailing duty.