Section 276: Recovery of customs expenses in refunding excess payment of duty

Where a claim is made to the Service for the repayment of any sum in respect of any amount paid by way of duty in excess of the amount chargeable in respect of that duty, the Service may, if it deems fit, require the claimant to defray, in accordance with such reasonable scales as the Service may determine, the administrative expenses incurred by the Service in connection with the repayment, provided that the excess duty payment did not originate from the error of the Service.