128AARefunds and remissions not requiring an application

#### 128AA Refunds and remissions not requiring an application (1) A person is entitled to a refund of duty without the need to make an application, if: (a) the goods on which duty has been paid are Subdivision AA goods within the meaning of subsection 71AAAA of the Act and, in consequence, were not the subject of a self‑assessed clearance declaration or, an import declaration; and (b) the duty was paid through manifest error of fact or patent misconception of the law; and (c) the person tells the Collector within 4 years after the duty was paid, in writing, signed by the person, the grounds on which the person believes he or she is entitled to a refund. (2) In a circumstance specified in paragraph 126(1)(ea), it is not necessary to apply for a refund. > Note: For conditions and restrictions applying in a circumstance specified in paragraph 126(1)(ea), see subregulation 127(4A). (3) For subsection 163(1AD) of the Act, in a circumstance specified in paragraph 126(1)(za) or (zb), it is not necessary to apply for a remission of duty.