Section 16
Section 16
It shall be lawful for the Controller, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as excise duties, taxes, fees, warehouse rent or other charges, or that any money was erroneously collected for the composition of offences under this Order, to order the refund of the money so overpaid or erroneously paid:
Provided that –
(a)
no such refund shall be allowed unless a claim in respect of it is made in such form and manner as the Controller may determine, either generally or in a particular case, within one year after the overpayment or erroneous payment was made;
or
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BLUV as of 8th August 2018
(b)
in the case where any excise duty has been paid under protest under subsection (4) of section 11, no claim of refund shall be allowed unless such claim is made in such form and manner as the Controller may determine, either generally or in a particular case, within one year after the decision on classification or valuation is made known to the claimant.
Payment of duty etc. short paid or erroneously refunded.