Customs Tariff (S.C. 1997, c. 36)

Marginal note:Overpayment of refund or drawback

• 114 (1) If a refund or drawback is granted under section 110 or 113 to a person who is not eligible for the refund or drawback or in an amount exceeding the amount for which the person is eligible, that person shall pay to Her Majesty in right of Canada, on the day that the refund or drawback is received,

  • (a) any amount for which the person is not eligible; and

  • (b) any interest granted under section 127 on the amount referred to in paragraph (a).

• Marginal note:Debt to Her Majesty

  (2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.