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<h1>Importers to Receive Duty Refunds if Final Safeguard Duty Rate is Lower, Per Rule 14, 2016 India-ASEAN Rules.</h1> If a safeguard measure implemented after an investigation results in a duty rate lower than that of a provisional safeguard measure previously imposed, the difference in duty collected must be refunded to the importer according to Rule 14 of the India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016.