Section 53: Erroneous refund, remission, exemption or reduction

53. Erroneous refund, remission, exemption or reduction (1) Where any person has benefited through error from a remission, exemption, refund or reduction of excise duty, he shall be liable to pay the amount of excise duty which has been erroneously remitted, exempted, refunded or reduced on a demand being made by the Director-General within 3 years from the date of the excise duty having been erroneously remitted, exempted, refunded or reduced. (2) The Director-General may, by written notice, order the person under subsection (1) to pay, within 30 days of the notice, the excise duty which has been erroneously remitted, exempted, refunded or reduced. [Issue 7] E15 – 26 Revised Laws of Mauritius 54. — [S. 54 repealed by s. 10 (h) of Act 15 of 2006 w.e.f. 10 January 2007.]