The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 41
Where a final determination is negative, any cash or securities deposited for the provisional imposition of a countervailing duty or anti-dumping duty shall be refunded or released.Where a case is determined to impose a countervailing duty or anti-dumping duty pursuant to paragraph 1 of the preceding Article, if the amount of the definitive duty is higher than the duty provisionally imposed, the difference shall not be collected; if such amount is lower than the duty provisionally imposed, the difference shall be refunded.
中文原文 平衡稅及反傾銷稅課徵實施辦法第41條
案件調查後,經核定不課徵者,應退還臨時課徵之平衡稅、反傾銷稅或解除提供之擔保。
案件依前條第一項規定經核定應予課徵者,其應課稅額高於臨時課徵者,其差額免予補徵;低於臨時課徵者,退還其差額。
案件依前條第一項規定經核定應予課徵者,其應課稅額高於臨時課徵者,其差額免予補徵;低於臨時課徵者,退還其差額。