Repayment of erroneous or excess payment of drawback and interest [Rule 16] :

Erroneous payments are to be repaid on demand or otherwise recovered u/s 142 of Customs Act with interest.

Adjudication of cases under rule 16 of the Customs, Central Excise and Service Tax Drawback Rules, 1995

Level of Adjudication Officer	Amount of Drawback
(i) Simple demand of erroneously paid drawback
Assistant/Deputy Commissioner of Customs	Without any limit
(ii) Cases involving collusion, wilful misstatement or suppression of facts etc.
Additional/Joint Commissioner of Customs	Without any limit
Deputy/Assistant Commissioner of Customs	Upto ` 5 lakhs