Section 12

Unless the Minister otherwise directs, no departure levy refundable under subsection (1) shall be refunded, unless the person by whom the departure levy was paid makes a claim in writing to the

14 Laws of Malaysia ACT 813

Director General within one year from the date on which the order ceases to have effect in whole or in part and the claim shall contain such particulars as the Director General may require.

The Director General may reduce or disallow any departure levy refundable under subsection (1) to the extent that the refund would unjustly enrich the person by whom the departure levy was paid.