Section 13
Refund of duty or other charges overpaid or erroneously paid
It shall be lawful for the Director General, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as excise duty, surcharge, penalty, fee or other money or as warehouse rent or as any other charges under this Act, to order the refund of the money so overpaid or erroneously paid:
Provided that—
(a)
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
(b)
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.
(2)
A claim under subsection (1) shall be supported by such documents as required by the Director General.