Malaysia legislation
Section 13A
Section 13A
Government, or the Government otherwise obtains information, that—
(2)
A request for a refund review shall be submitted in writing to the Government and shall contain—
(a)
a list of all entries of the subject merchandise into
Malaysia for which the refund review is requested; and
(b)
all relevant evidence to show that the importer is entitled to a refund on each such entry.
(3)
Where, on the completion of a refund review under this section, the Government determines that—
(a)
a refund of the countervailing duty, wholly or partly, is appropriate;
(b)
no countervailing duty should have been imposed; or
(c)
the countervailing duty that was imposed is higher than the countervailing duty that should have been imposed in
Countervailing and Anti-Dumping Duties 31
the circumstances, the Government shall refund such amount of the countervailing duty collected as it deems fit.
(4)
A refund under subsection (3) shall, as far as practicable, be made within ninety days from the date of the determination of the refund review.
(5)
A finding in the refund review that no countervailing duty should have been imposed shall not by itself require the Government to terminate the definitive countervailing duty.
Expedited review