https://www.taxtmi.com/acts?id=1594 Countervailing duty treatment depends on the comparison between provisional duty collected and duty fixed after final findings. An importer is not liable for any additional amount where final duty exceeds provisional duty. Where final duty is lower, the excess provisional duty collected must be refunded. Any provisional duty collected must also be refunded if the provisional duty is withdrawn under rule 20(3). en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 15 Jul 2026 11:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1594 Countervailing duty treatment depends on the comparison between provisional duty collected and duty fixed after final findings. An importer is not liable for any additional amount where final duty exceeds provisional duty. Where final duty is lower, the excess provisional duty collected must be refunded. Any provisional duty collected must also be refunded if the provisional duty is withdrawn under rule 20(3). Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1594