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Rh :(b) the revision was to correct an error that was not on the part of the Agency, then, the Agency must effect the refund by crediting the registry account for the taxable facility with the number of carbon credits with a total carbon price equal to the amount of tax so reduced.

(3) An application under subsection (1) must be made within 4 years after the date on which the relief or remission is given, or the revision is made, as the case may be.

(4) Where any refund has been erroneously made or any carbon credit erroneously credited pursuant to subsection (1) or (2), the registered person refunded or whose registry account was credited with the carbon credit must pay to the Agency an amount equal to the amount of the erroneous refund or the carbon price of the carbon credit erroneously credited, upon demand being made by the Agency within 4 years after the date of the erroneous refund or credit.

(5) Nothing in this section operates to extend any time limit for an appeal or to validate any objection or appeal that is otherwise invalid, or to authorise the revision of any assessment or other matter that has become final and conclusive.

Recovery of tax and penalty, etc.

20.—(1) Despite the provisions of any other written law—
 * (a) any tax remaining unpaid;
 * (b) any financial penalty imposed under section 17(4);
 * (c) any amount demanded under section 17(4) that is not paid within the time specified in the demand; and
 * (d) any amount of refund erroneously made or any amount equal to the carbon price of any carbon credit erroneously credited, mentioned in section 19,

is recoverable as a debt due to the Government and the Agency may, in the name of the Agency, sue for such tax, financial penalty or amount.