Refundability of duty tied to the date of judicial or appellate order determining entitlement for claims. The amendment inserts a provision specifying that when duty becomes refundable as a consequence of a judgment, decree, order or direction of an appellate authority, Appellate Tribunal or any court, the date relevant for refund purposes shall be the date of that judgment, decree, order or direction, thereby fixing the temporal benchmark for refund entitlement arising from adjudicatory outcomes.