S.L. 364.6 Art. 9Refund of duty.

(1) Claims for the refund of any duty under article 62 of the Act shall be made in writing and shall not be considered by the

Commissioner if made after four years from the payment of the duty:

Provided that in the case of claims for refund of duty made under article 62(1)(b) of the Act, the period of four years, or any other established period, shall start to run from the date on which the court judgment becomes a res judicata.

(2) In the case of an assessment served under article 54 of the Act -

(a) no claim for refund or adjustment shall be made after the lapse of four years from the date on which the assessment to which the claim refers becomes final and conclusive in accordance with the provisions of the Act; and

(b) in cases where no duty is chargeable, the claim may be made within ten years of the date of the inter vivos or transfer. causa mortis

(3) Documents, other than notarial acts, in respect of which a refund is claimed shall be surrendered to the Commissioner.

(4) Any duty determined as refundable to a person for the purpose of article 62 of the Act shall be considered as having become due on the day of such determination, and shall be refunded by not later than six (6) months from the day when it becomes due.

(5) Interest at the rate as prescribed by the Minister shall be payable by the Commissioner on any refund after the expiration of the period of six (6) months mentioned in sub-rule (4).