Section 15 in Customs Tariff (Identification and Assessment of Safeguard Measures) Rules, 1997
15. [ Refund of duty. [Substituted by Notification No. G.S.R. 77(E), dated 01.2.2021 (w.e.f. 29.7.1997).]
- If the safeguard measure imposed as a duty after the conclusion of the investigation is lower than the provisional measure in the form of a duty already imposed and collected, the differential shall be refunded to the importer.] [Substituted by Notification No. G.S.R. 77(E), dated 01.2.2021 (w.e.f. 29.7.1997).]
