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Repayment of provisional duty.
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15.—(1) Any provisional duty paid on goods shall be repaid by the Revenue Commissioners—
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(a) if the Commission does not make a report to the Minister in relation to the goods or goods of the same kind within six months after the date of the imposition of the duty,
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(b) if an anti-dumping duty is not imposed on the goods within six months after the date on which a report of the Commission in relation to the goods or goods of the same kind is presented to the Minister, or
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(c) if the order imposing the provisional duty is revoked.
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(2) Where an anti-dumping duty is imposed on any goods as result of an investigation by the Commission at a rate lower than the rate of a provisional duty imposed on those goods as result of a recommendation of the Commission made during the investigation, the amount by which the provisional duty paid on those goods exceeds the amount of the anti-dumping duty on those goods shall be repaid by the Revenue Commissioners.
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