Collection of excess duty etc. (section11) means:

A. Every person who for any reason whatever has collected or collected any duty

B. Which is not payable as a duty or which is in excess of the duty actually consumer

C. Shall pay the amount so collected to the Federal Government and all the provisions of this Act or rules made thereunder shall apply for the recovery of such amount and claim for refund of any such amount paid or recovered shall not be admissible on any ground whatever

D. All of these

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