Section 7 in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
7. Repayment of erroneous or excess payment of drawback and interest.
- Where an amount of drawback and interest if any, has been paid erroneously or the amount so paid is in excess of what the claimant is entitled to, the claimant is entitled to, the claimant shall, on demand by an officer of customs repay the amount so paid erroneously or in excess, as the case may be, and where the claimant fails to repay the amount. It shall be recovered in the manner laid down in sub-section (1) of Section 142 of the Customs Act, 1962 (52 of 1962).
