Refund of duty required when final safeguard duty is lower than provisional duty; importer entitled to the differential. If a safeguard measure imposed as a duty after 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, ensuring reimbursement of excess provisional collections when the final safeguard duty is reduced.
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 duty required when final safeguard duty is lower than provisional duty; importer entitled to the differential.
If a safeguard measure imposed as a duty after 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, ensuring reimbursement of excess provisional collections when the final safeguard duty is reduced.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.