Malaysia legislation
Section 14
Section 14
(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.
(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).”.
New section 14a