s 15 Payment of duty short paid or erroneously refunded
(1) Whenever— (a) through inadvertence, negligence, error, collusion, or misconstruction on the part of any officer of excise, or through misstatement as to value, quantity, quality or description by any person, or for any other reason, the whole or any part of any excise duties or other moneys payable under this Act has not been paid; or (b) the whole or any part of such excise duties or other moneys, after having been paid, has been, owing to any cause, erroneously refunded, the person liable to pay such excise duties or other moneys, or the deficient excise duties or other moneys, or the person to whom such refund has erroneously been made, as the case may be, shall pay the excise duties or other moneys, or the deficient excise duties or other moneys, or repay the amount paid to him in error on demand being made within three years from the date on which the excise duties or other moneys were payable, or deficient excise duties or other moneys were paid or the refund was made, as the case may be; and without prejudice to any other remedy for the recovery of the amount due any dutiable goods belonging to such person which may be in any distillery, brewery or other place of manufacture licensed under section 20 or in any public excise warehouse or in any licensed warehouse may be detained until the excise duties or other moneys be paid or repaid. (2) Where any amount is payable in accordance with subsection (1), the Director General may allow the amount to be paid by instalments in such amounts and on such dates as he may determine. (3) If after a reasonable time has lapsed and the amount due is not paid by such person, after giving not less than thirty days’ notice in writing to such person, the Director General may sell any goods detained under subsection (1). (4) The proceeds of sale of any such goods shall be applied to the payment of the amount due, and the surplus, if any, shall be paid to such person. (5) If the sale of such goods is by auction, such auction shall be conducted by or in the presence of a senior officer of excise.