Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Claimants must repay excess drawback payments upon demand; recovery follows Customs Act, 1962, Section 142(1) if unpaid.</h1> Where a claimant receives an erroneous or excess payment of drawback and interest under the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, they must repay the overpaid amount upon demand by a customs officer. If the claimant fails to repay, the amount will be recovered as per the procedure outlined in section 142(1) of the Customs Act, 1962.
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