Section 67: Erroneous refund, exemption or reduction

67. Erroneous refund, exemption or reduction (1) Where a person has benefited through error from a refund, exemption or reduction of tax, he shall be liable to pay the amount of tax which has been erroneously refunded, exempted or reduced. (2) The Director-General may, by written notice, order the person under subsection (1) to pay, within 28 days of the date of the notice, the tax which has been erroneously refunded, exempted or reduced, together with the appropriate interest under section 27A (1) (c) (i). (3) Where a person referred to in subsection (1) does not comply with an order of the Director-General within 28 days of the date of the notice under subsection (2), he shall be liable to pay, in addition to the tax, a penalty under section 27 and interest under section 27A (1) (c) (ii). [S. 67 amended by s. 31 (s) of Act 15 of 2006 w.e.f. 1 October 2006.]