Excise Act 1901

Notwithstanding section 154, where, because of an amendment of the Excise Tariff Act 1921, an amount paid by way of Excise duty is repayable to a person, interest on that amount is not payable by the Commonwealth to that person.

Nothing in subsection (1) shall be taken as implying that, before the commencement of this section, where an amendment of the Excise Tariff Act 1921 resulted in a person becoming entitled to the repayment of an amount paid by way of Excise duty, interest on that amount was payable by the Commonwealth to that person.