Section 24: Erroneous refund or reduction

24. Erroneous refund or reduction (1) Where an importer has benefited through error from a refund or reduction of duty, excise duty or taxes, he shall be liable to pay the amount of duty, excise duty or taxes which has been erroneously refunded or reduced on a demand being made by the Director-General within 3 years from the date of the duty, excise duty or taxes having been erroneously refunded or reduced. (2) Where a demand is made under subsection (1), the importer shall pay the amount of duty, excise duty and taxes within 28 days of the days of the demand. (3) Where payment of the amount is not paid within the time limit referred to in subsection (2), the unpaid amount shall carry interest at the rate of 0.5 per cent per month or part of the month up to the date of payment. (4) (a) Where an importer is dissatisfied with a demand of the DirectorGeneral under subsection (1), the importer may, within 28 days of the date of the demand, object to the demand in such form as the Director-General may approve and send the form duly filled in to the Director-General by registered post. (b) Where an importer makes an objection under paragraph (a), he shall specify in the form the detailed grounds of the objection. (c) Where it is proved to the satisfaction of the Director-General that, due to illness or other reasonable cause, an importer has been prevented from making an objection within the time limit specified in paragraph (a), the Director-General may consider the objection. C62 – 25 [Issue 7] Customs Act (ca) Where the Director-General refuses to consider an objection made after the time limit specified in paragraph (a), he shall, within 28 days of the date of receipt of the letter of objection, give notice of the refusal to the person. (d) Any objection under this subsection shall be dealt with independently by an objection directorate. (e) The burden of proving that the demand of the Director-General is incorrect, or what the demand should be, shall lie on the importer. (5) (a) The objection directorate shall consider an objection under subsection (4) and review the demand, and may— (i) disallow or allow it in whole or in part; and (ii) where appropriate, amend the demand to conform with its determination. (b) The Director-General shall, within 4 months of the date of receipt of the objection under subsection (4), give notice of the determination to the importer and shall, at the same time, claim any duty, excise duty or taxes erroneously refunded or reduced. (c) Where the objection is not determined within 4 months under paragraph (b), it shall be considered to have been allowed by the DirectorGeneral. (6) Where an importer is aggrieved by a decision under subsection (4) (ca) or a determination under subsection (5), he may, within 28 days of the date of the determination, lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 24 amended by s. 8 (f) of Act 15 of 2006 w.e.f. 7 August 2006; s. 5 (j) of Act 26 of 2012 w.e.f. 1 January 2013; s. 12 (j) of Act 9 of 2015 w.e.f. 14 May 2015.]