Repayment of erroneous drawback: claimants must return excess payments on demand; statutory recovery follows non compliance. Where drawback and any interest have been paid erroneously or in excess, the claimant must, on demand by a proper Customs officer, repay the amount so paid; failure to repay permits recovery of the amount by the department under the statutory recovery mechanism provided in sub section (1) of the relevant recovery provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Repayment of erroneous drawback: claimants must return excess payments on demand; statutory recovery follows non compliance.
Where drawback and any interest have been paid erroneously or in excess, the claimant must, on demand by a proper Customs officer, repay the amount so paid; failure to repay permits recovery of the amount by the department under the statutory recovery mechanism provided in sub section (1) of the relevant recovery provision.
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