Recovery of duties: non payment or erroneous refunds trigger notice periods, interest, and penalty mechanisms under excise law. Procedures for recovery of excise duty address non levy, short levy, short payment or erroneous refunds. For non fraudulent cases, officers must issue a show cause notice within a prescribed limitation period from the relevant date unless the liable person makes a voluntary payment of duty with interest and informs the officer, which bars subsequent notice for the paid amount. For cases involving fraud, collusion, wilful misstatement, suppression or evasion, longer notice windows, greater penalties, and special audit based reduced penalties where specified records exist are prescribed. Interest, penalty modification, exclusion of stay periods from limitation, and mutatis mutandis application to interest recovery are provided.