Safeguard duty refunds arise when final duty is lower than provisional duty collected, requiring repayment of the differential to importers. Refund entitlement arises where safeguard duty imposed after completion of the investigation under section 8C is lower than provisional safeguard duty ... Summary
Safeguard duty refunds arise when final duty is lower than provisional duty collected, requiring repayment of the differential to importers.
Refund entitlement arises where safeguard duty imposed after completion of the investigation under section 8C is lower than provisional safeguard duty previously imposed and collected under section 8C(2). The differential between the provisional duty and the safeguard duty finally imposed shall be refunded to the importer.
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