Rule 15 - Refund of duty - Customs Tariff (Identification and Assessment of Safeguard Measures) Rules, 1997

1 [15. Refund of duty. - If the safeguard measure imposed as a duty after the conclusion of the investigation is lower than the provisional measure in the form of a duty already imposed and collected, the differential shall be refunded to the importer. ] ************ NOTES:- 1. Substituted vide Notification No. 12/2021-Customs (N.T.) dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 15. Refund of duty. - If the safeguard duty imposed after the conclusions of the investigation is lower than the provisional duty already imposed and collected, the differential shall be refunded to the importer.