Section 207
SEC. 207. Errors in the liquidation of duties not discovered until after payment, or until after liquidation, if liquidation be subsequent to payment, can be corrected on a statement of error, certified by the collector, and the corresponding refund may be prepared and certified by him. Where the correction of such error is claimed without protest, as required in all other claims for return of excess of duty paid, such claim can not be entertained unless application be made to the collector within one year from the time of payment, with proof that the error was not discovered until within ten days before the making of such application.