Section 4

The Minister may, if he is satisfied that it would be just and proper to do so, in the case of any particular goods vehicle or class of goods vehicle, direct the refund of the whole or any part of the goods vehicle levy paid pursuant to subsection 3(4) during such period as he may specify in the direction, and, in directing such refund, impose such conditions as he may deem fit.

Return of goods vehicle levy overpaid or erroneously paid