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of <h1>Refund of Countervailing Duties Under Rule 23: Importers Get Refunds When Final Duty is Lower or Provisional is Withdrawn.</h1> Rule 23 of the Customs Tariff Rules, 1995, addresses the refund of countervailing duties. If the final countervailing duty determined by the Central Government is higher than the provisional duty, the excess amount is not collected from the importer. Conversely, if the final duty is lower, the difference is refunded to the importer. Additionally, if the provisional duty is withdrawn as per rule 20, any collected provisional duty is refunded to the importer.
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