Countervailing and Anti-Dumping Duties Act 1993 · Updated to 1 Jan 2014 · Part III · Anti-Dumping Duties
28A. Refund review
Feedback & supportWithout prejudice to section 28, an importer may request for a refund of the anti-dumping duties paid where the importer can show that the dumping on the basis of which the anti-dumping duties were imposed has been either eliminated or reduced to a level that is
dumping
“dumping” means the importation of merchandise into Malaysia at less than its normal value as sold in the domestic market of the exporting country;
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below the level of the anti-dumping duties in force.
A request for a refund review shall be submitted in writing to the Government and shall contain—
a list of all entries of the subject merchandise into
Malaysia for which the refund review is requested; and
all relevant evidence to show that the importer is entitled to a refund on each such entry.
Where, on the completion of a refund review under this section, the Government determines that—
a refund of the anti-dumping duty, wholly or partly, is appropriate;
no anti-dumping duty should have been imposed; or
the anti-dumping duty that was imposed is higher than the anti-dumping duty that should have been imposed in the circumstances, the Government shall refund such amount of the anti-dumping duty collected as it deems fit.
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.
A finding in the refund review that no anti-dumping duty should have been imposed shall not by itself require the Government to terminate the definitive anti-dumping duty.