Default Surcharge (Section 8) means?

A. If a person does not pay the duty due or any part thereof within the prescribed time

B. Receives a refund of duty or drawback or makes an adjustment that is not admissible to him he shall in addition to the duty due

C. Pay default surcharge at the rate of (KIBOR, plus three per annum) of the duty due refund of duty or drawback

D. All of these

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