Section 11 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
11. Recovery of duties or charges short-levied or erroneously refunded.
- When duties or charges have been short-levied through inadvertence, error collusion or mis-construction on the part of an Excise Officer, or through mis-statement as to the quantity or description of such goods on the part of the owner, or when any such duty or charge, after having been levied has been. Owing to any such cause erroneously refunded the person chargeable with the duty or charge, so short-levied, or to whom such refund has been erroneously made, shall pay the deficiency or repay the amount paid to him in excess, as the case may be, on written demand by the proper officer being made within six months from the date on which the duty or charge was paid or adjusted in the owner's account-current, if any, or from the date of making the refund.
