Clause 2

The Commissioner may, if he is satisfied that any money has been overpaid as duty under this Ordinance, certify the amount to be refunded and shall cause the refund to be made forthwith:Provided that no such refund shall be made unless a claim in respect thereof is lodged with the Commissioner within six months from the date of the overpayment or within such period as the Commissioner may, in his discretion, allow.(2) Without prejudice to any other remedy provided for under the provisions of this Ordinance for the recovery of any duty, where, for any reason, the whole or any part of any duty, after having been paid, has been erroneously refunded, the person to whom such refund was erroneously made, shall repay the amount refunded to him in excess, within fifteen days of his receiving a demand therefor from the Commissioner.”.