Section 60
Recovery of tax, etc., erroneously refunded
of Goods and Services Tax Act 2014
ActRepealedProvision 60 of 197
Section 60
Where any tax, surcharge, penalty, fee or any other money after having been paid has been erroneously refunded to any person, the person shall pay the refund erroneously paid to him upon a demand made by the Director General within six years from the date on which the refund was made.