Countervailing Duty Rules, 1995 Rule 23 — Refund of duty
Countervailing Duty Rules, 1995 · Refund of duty
(1)If the countervailing duty imposed by the Central Government on the basis of the final findings of the investigation conducted by the designated authority is higher than the provisional duty already imposed and collected the differential shall not be collected from importer.
(2)If the countervailing duty fixed after the conclusions of the investigation is lower than the provisional duty already imposed and collected, the differential shall be refunded to the importer.
(3)If the provisional duty imposed by the Central Government is withdrawn in accordance with the provisions of sub-rule (3) of rule 20, the provisional duty already imposed and collected, if any shall be refunded to the importer.
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Countervailing Duty Rules, 1995 Rule 23 — Refund of duty