Section 3
Substitution of section 14
of Windfall Profit Levy (Amendment) Act 2021
The principal Act is amended by substituting for section 14
the following section:
“Claim for refund of levy and penalty overpaid or erroneously paid, etc.
Quoted provision
Section 14
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 prescribed form.
(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).”.