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Excise Act, 2001

Version of section 177 from 2003-01-01 to 2007-06-21:

Marginal note:Restriction on refunds, etc.

 A refund or a payment of an amount under this Act shall not be paid to a person to the extent that it can reasonably be regarded that

  • (a) the amount has previously been refunded, remitted, applied or paid to that person under this or any other Act of Parliament; or

  • (b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament.

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