76A.   Recovery of certain amounts not duly payable

 

(1)     If the Commissioner, purporting to act under the provisions of section 75 or 76, pays to any person by way of a refund or drawback any amount which was not duly payable to that person under those provisions or which was in excess of the amount due to that person by way of a refund or drawback under those provisions, that amount or the excess, as the case may be, shall be repaid by the person concerned to the Commissioner upon demand, failing which it shall be recoverable in terms of this Act as if it were the duty or charge concerned or part of such duty or charge, as the case may be.

 

(2)     The provisions of subsection (1) shall apply mutatis mutandis to any amount set off in terms of section 77(a).

[Subsection (2) added by section 9 of Act 69 of 1988 and substituted by section 71 of Act 20 of 2006]

 [Section 76A inserted by section 25 of Act 84 of 1987]