https://www.taxtmi.com/acts?id=20700 If a final safeguard measure imposed after investigation fixes a duty rate lower than the rate collected under a provisional safeguard measure, the differential duty collected from the importer must be refunded. The rule operates as a refund mechanism under the India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016 and applies only to the excess duty arising from the higher provisional rate. en-us Thu, 10 Mar 2016 10:10:18 +0530 Sat, 04 Jul 2026 11:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20700 If a final safeguard measure imposed after investigation fixes a duty rate lower than the rate collected under a provisional safeguard measure, the differential duty collected from the importer must be refunded. The rule operates as a refund mechanism under the India-ASEAN Trade in Goods Agreement (Safeguard Measures) Rules, 2016 and applies only to the excess duty arising from the higher provisional rate. Act-Rules Customs Thu, 10 Mar 2016 10:10:18 +0530 https://www.taxtmi.com/acts?id=20700