(a)any amount has been paid to any person by way of interest under section 78, but
(b)that person was not entitled to that amount under that section,
the Commissioners may, to the best of their judgment, assess the amount so paid to which that person was not entitled and notify it to him.
78A(2) An assessment made under subsection (1) above shall not be made more than two years after the time when evidence of facts sufficient in the opinion of the Commissioners to justify the making of the assessment comes to the knowledge of the Commissioners.
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