Refund of duty requires returning the differential when a final bilateral safeguard duty is lower than the provisional rate. Where a post investigation bilateral safeguard measure under the India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 results in a lower duty rate than a previously imposed provisional bilateral safeguard measure, the differential duty collected shall be refunded to the importer.
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Provisions expressly mentioned in the judgment/order text.
Refund of duty requires returning the differential when a final bilateral safeguard duty is lower than the provisional rate.
Where a post investigation bilateral safeguard measure under the India-Japan Comprehensive Economic Partnership Agreement (Bilateral Safeguard Measures) Rules, 2017 results in a lower duty rate than a previously imposed provisional bilateral safeguard measure, the differential duty collected shall be refunded to the importer.
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