jbzowa@justice.gov.zw (7) On any appeal in terms of this section, the Court may confirm or set aside the classification appealed against and, if it sets aside the classification, shall refer the matter back to the Commissioner to make a further classification. [Subsection amended by s. 36 of Act 17/1999] 19 Adjustment of duty following reference back by Court If the effect of any further classification made by the Commissioner as a result of a reference back to him in terms of subsection (7) of section eighteen is that a lesser or no amount of duty was properly payable in respect of the goods concerned, the Commissioner shall refund any amount overpaid to the importer or manufacturer, as the case may be, in accordance with section 125 of the Customs and Excise Act [Chapter 23:02]. [Section amended by s. 36 of Act 17/1999.]