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 ... Summary
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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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