Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
1[Rule 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]
[helldodold[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.]helldod]
1. Substituted vide Notification No. 12/2021-Cus (NT) Dated 01/02/2021 [w.e.f 02.02.2021]