Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Where, because of this Act, any amounts paid by way of duties of Excise are repayable to a person, interest on those amounts is not payable to that person.
(2) Subsection (1) shall not be taken to imply that:
(a) but for that subsection, interest would have been payable on the amounts referred to in that subsection; or
(b) interest is payable on any other amounts paid by way of duties of Excise and repayable to a person.