Section 68 — Excise Tax Act: Payment where error

If a person, otherwise than pursuant to an assessment, has paid any moneys in error in respect of any goods, whether by reason of mistake of fact or law or otherwise, and the moneys have been taken into account as taxes, penalties, interest or other sums under this Act, an amount equal to the amount of the moneys shall, subject to this Part, be paid to the person if the person applies for the payment of the amount within two years after the payment of the moneys. Subsection (1) does not apply if an application for a payment in respect of the goods can be made by any person under section 68.01.