s 75 Refund and repayment of duty
75.—(1) The Commissioner may certify any amount of money to be refunded and cause the refund to be made immediately under any of the following circumstances:(a) a claim that the amount of money has been overpaid as duty under this Act is lodged with the Commissioner within 6 months after the date of the overpayment or within such longer period as the Commissioner may allow, and the Commissioner is satisfied that the money has been overpaid as duty under this Act; (b) the Commissioner has reasonable cause to believe in any particular case that the amount of money has been overpaid as duty under this Act.[30/2014] (2) Without prejudice to any other remedy provided for under the provisions of this Act for the recovery of any duty, where, for any reason, the whole or any part of any duty (after having been paid) has been erroneously refunded, the person to whom such refund was erroneously made must repay the amount refunded to the person in excess, within 15 days of receiving a demand from the Commissioner for the amount.