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of <h1>Claimants Must Repay Excess Drawback Under Rule 16, Customs & Excise Drawback Rules 1995, or Face Recovery Actions</h1> Rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, addresses the repayment of erroneously or excessively paid drawback and interest. If a claimant receives more than they are entitled to, they must repay the excess amount upon demand by a proper Customs officer. If the claimant fails to repay, the recovery will be conducted according to the procedure outlined in subsection (1) of section 142 of the Customs Act, 1962.
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