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PETROLEUM REVENUE ACT 1985 No. 188, 1985 - SECT 8
Repayments
8. (1) Where, because of this Act, any amounts paid by way of duties of Excise
are repayable to a person, interest on those amounts is not payable to that
person.
(2) Sub-section (1) shall not be taken to imply that -
(a) but for that sub-section, interest would have been payable on the
amounts referred to in that sub-section; or
(b) interest is payable on any other amounts paid by way of duties of
Excise and repayable to a person.
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