Section 11A
Minister may remit excise duties, etc.
ActIn forceProvision 22 of 190
Section 11A
(1)
The Minister may, if he thinks it is just and equitable to do so, and subject to such conditions as he may deem fit to impose, remit the whole or any part of the excise duty, surcharge, penalty, fee or other money payable under this Act.
(2)
Where a person has paid any of the excise duty, surcharge, penalty, fee or other money payable under this Act to which remission has been granted under subsection (1), he shall be entitled to a refund
32 Laws of Malaysia ACT 176
of such excise duty, surcharge, penalty, fee or other money which had been remitted.