https://www.taxtmi.com/acts?id=1810 Repayment obligations arise where drawback and any interest have been paid erroneously or in excess; the claimant must repay the overpaid amount upon demand by an officer of customs, and failure to do so permits recovery under the procedure in sub section (1) of section 142 of the Customs Act, 1962. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Jun 2008 11:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1810 Repayment obligations arise where drawback and any interest have been paid erroneously or in excess; the claimant must repay the overpaid amount upon demand by an officer of customs, and failure to do so permits recovery under the procedure in sub section (1) of section 142 of the Customs Act, 1962. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1810