Section 14

A claim for refund under subsection (1) shall be made to the

Director General within one year from the date such overpayment or erroneous payment occurred or such entitlement of the refund occurred.

Windfall Profit Levy 11

The Director General may reduce or disallow any refund in respect of the claim under subsection (1) to the extent that the refund would unjustly enrich the person referred to in subsection (1).

Refund upon satisfaction of Director General and with supporting evidence