https://www.taxtmi.com/acts?id=1614 Refund entitlement arises where safeguard duty imposed after completion of the investigation under section 8C is lower than provisional safeguard duty previously imposed and collected under section 8C(2). The differential between the provisional duty and the safeguard duty finally imposed shall be refunded to the importer. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 13 Jul 2026 14:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1614 Refund entitlement arises where safeguard duty imposed after completion of the investigation under section 8C is lower than provisional safeguard duty previously imposed and collected under section 8C(2). The differential between the provisional duty and the safeguard duty finally imposed shall be refunded to the importer. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1614