(1) When the head of a customs office discovers that a customs refund under Article 46 has been paid in excess, he or she shall collect the excess from a person who has received such refund. <Amended on Jan. 1, 2013>
(2) When the head of a customs office collects the over-refunded amount pursuant to paragraph (1), he or she shall add an amount calculated according to the interest rate prescribed by Presidential Decree accruing for a period from the date following the date on which the excess refund is made to the date on which a decision to collect the over-refunded amount is made, to such over-refunded amount. <Amended on Jan. 1, 2013>[This Article Wholly Amended on Dec. 30, 2010]