17. Payment of duty etc. short paid or erroneously refunded

Whenever -

{a) through inadvertence, error, collusion, misconstruction on the part of any officer of excise, or through misstatement as to value, quantity or description by any person, or for any other reason, the whole or any part of any excise duties or other moneys payable under this Order have not been paid; or

the whole or any part of such excise duties or other moneys, after having been paid, have been, owing to any cause, erroneously refunded, the person liable to pay such excise duties or other moneys or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within one year from the date on which excise duty was payable or deficient excise duty was paid or the refund was made, as the case may be, and without prejudice to any other remedy for the recovery of the amount due, any dutiable 704