Section 13

The Director General may, if he deems fit, remit the whole or any part of the penalty under section 9.

Where a person which has been granted remission under subsection (1) or (2) has paid any levy or penalty to which the remission relates, subject to subsection 14(3), he shall be entitled to a refund of the amount of the levy or penalty paid which had been remitted.

Claim for refund of levy and penalty overpaid or erroneously paid, etc.