Section 13

no such refund shall be allowed unless a claim in respect of the money overpaid or erroneously paid is made in writing to the Director General within one year after the over-payment or erroneous payment was made; or

Excise 33

in the case where any excise duty has been paid under section 8A, or pending the result of a review or appeal under section 47, no claim for refund shall be allowed unless such claim is made in the form and manner as determined by the

Director General within one year from the date of the decision on classification, valuation, review or appeal is made known to the claimant.

A claim under subsection (1) shall be supported by such documents as required by the Director General.

Remission of duty on goods damaged, destroyed or lost before removal from excise control