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Excise Act, 2001

Version of section 176 from 2003-01-01 to 2010-12-14:

Marginal note:Payment if error

  •  (1) If a person has paid an amount as or on account of, or that was taken into account as, duty, interest or other amount payable under this Act in circumstances in which the amount was not payable by the person, whether the amount was paid by mistake or otherwise, the Minister shall pay a refund of that amount to the person.

  • Marginal note:Restriction

    (2) A refund in respect of an amount shall not be paid to a person to the extent that

    • (a) the amount was taken into account as duty for a fiscal month of the person and the Minister has assessed the person for the month under section 188; or

    • (b) the amount paid was duty, interest or other amount assessed under that section.

  • Marginal note:Application for refund

    (3) A refund of an amount shall not be paid to a person unless the person files an application for the refund within two years after the person paid the amount.

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