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        Customs

        Rule 13 - Refund of duty.

        India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017
        Chapter 01

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        Refund of duty required where post-investigation bilateral safeguard duty is lower than provisional duty; differential returned to importer. Rule 13 requires that when a post-investigation bilateral safeguard duty is lower than an earlier provisional bilateral safeguard duty, the differential duty collected under the provisional measure shall be refunded to the importer.
                          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 required where post-investigation bilateral safeguard duty is lower than provisional duty; differential returned to importer.

                                Rule 13 requires that when a post-investigation bilateral safeguard duty is lower than an earlier provisional bilateral safeguard duty, the differential duty collected under the provisional measure shall be refunded to the importer.


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