Section 175, The Customs Regu- Citation

Every person, desiring to obtain a refund of any amount Refllfld.overpaid as duties of Customs, shall submit to the proper officer applicatiOns. an application therefor in the Form C 57 together with such evidence of overpayment as the officer shall require: Provided that application for refunds in respect of inruvidual amounts not exceeding one shilling shall be ignored. .2!00 Refunds on shortages. Refunds on damaged goods. Refunds on goods not in accordance with contract or warranty. Abatement of duty. Refunds on goods lost, destroyed, or abandoned. Storage and packing of calcium carbide.