91ARefunds of duty or tax

#### 91A Refunds of duty or tax (1) Subject to section 92, where the Commissioner finds in any case that duty or tax has been overpaid by a person, the Commissioner shall: (a) refund the amount of any duty or tax overpaid; or (b) apply the amount of any duty or tax overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount not so applied. (2) In subsection (1), duty or tax includes an additional amount payable under section 70 or 81.