While the Department asserts that it was open to it to proceed under Rule 10 A of the Rules, the respondent contends that even if there was any short levy, the proper Rule applicable to its case was Role 10 and not Rule 10 A. Rule 10 and Rule 10 A of the Rules during the relevant period ran as follows: 846 10 Recovery of duties or charges short levied, or erroneously refunded When duties or charges have been short levied through inadvertence, error, collusion or misconstruction on the part of an officer, or through mis statement as to the quantity, description or value of such goods on the part of the owner, or when any such duty or Charge, after having been levied, has been owing to any such cause, erroneously refunded, the person chargeable with the duty or charge, so short levied, or to whom such refund has been erroneously made, shall pay the deficiency or pay the amount paid to him in excess, as the case may be, on written demand by the proper officer, being made within three months from the date on which the duty or charge was paid or adjusted in the owners account current, if any or from the date of making the refund.