Customs Act 1901

PART VIII - THE DUTIES  

Division 3 - Payment and recovery of deposits, refunds, unpaid duty etc.  

SECTION 166  

166   NO REFUND IF DUTY ALTERED  

If any practice of the Comptroller-General of Customs relating to classifying or enumerating any article for duty shall be altered so that less duty is charged upon such article, no person shall thereby become entitled to any refund on account of any duty paid before such alteration.