Refund of differential safeguard duty applies when the final exemption level is lower than the provisional safeguard measure. Differential safeguard duty is refundable when the final safeguard measure after investigation grants a lower level of exemption than the provisional safeguard measure already given. The importer is entitled to refund of the excess duty paid to the extent of that difference.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of differential safeguard duty applies when the final exemption level is lower than the provisional safeguard measure.
Differential safeguard duty is refundable when the final safeguard measure after investigation grants a lower level of exemption than the provisional safeguard measure already given. The importer is entitled to refund of the excess duty paid to the extent of that difference.
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