Refund of duty under bilateral safeguard measures applies when final duty is lower than provisional duty collected. Refund of duty is provided where a bilateral safeguard measure imposed after completion of the investigation fixes a rate of duty lower than the rate already collected under a provisional bilateral safeguard measure. In that situation, the differential duty collected from the importer is to be refunded.
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 under bilateral safeguard measures applies when final duty is lower than provisional duty collected.
Refund of duty is provided where a bilateral safeguard measure imposed after completion of the investigation fixes a rate of duty lower than the rate already collected under a provisional bilateral safeguard measure. In that situation, the differential duty collected from the importer is to be refunded.
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