Section 14
Claim for refund of levy and penalty overpaid or erroneously paid, etc.
of Windfall Profit Levy Act 1998
ActIn forceProvision 17 of 33
Section 14
(1)
Any person who has overpaid or erroneously paid any levy or penalty, or is entitled to a refund of the levy or penalty under section 13 may make a claim for refund in the form and manner as determined by the Director General.
(2)
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.
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(3)
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).