Excise Act, 2001
Marginal note:Payment if error
176 (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.
(2) A refund in respect of an amount shall not be paid to a person to the extent that
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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