| http://www.w3.org/ns/prov#value | - in respect of an amount shall not be paid to a person to the extent that(a) the amount was taken into account as duty for a fiscal month of the person and the Minister has assessed the person for the month under section 188; or(b) the amount paid was duty, interest or other amount assessed under that section.Marginal note:Application for refund(3) A refund of an amount shall not be paid to a perso
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