When duties or charges have been short-levied through inadvertence, error collusion or mis-construction on the part of an Excise Officer, or through mis-statement as to the quantity or description of such goods on the part of the owner, or when any such duty or charge, after having been levied has been. Owing to any such cause erroneously refunded the person chargeable with the duty or charge, so short-levied, or to whom such refund has been erroneously made, shall pay the deficiency or repay the amount paid to him in excess, as the case may be, on written demand by the proper officer being made within six months from the date on which the duty or charge was paid or adjusted in the owner’s account-current, if any, or from the date of making the refund.
Comment Terms and Conditions of licence under.- In the instant case, if the petitioners want to sell their products to any of their agents or retailers on the strength of S.P. VI or VII licence as the case may be they have to abide by the condition prescribed under such licence. No retailer or wholesale dealer can possess spirituous preparation without licence; nor can they sell or deal with them except in accordance with the terms and conditions of a licence issued under R. 11 of the Kerala Spirituous preparation (Control) Rules, 1969 2