Section 12
Refund of departure levy
Where an order ceases to have effect in whole or in part as provided in subsection 11(2), any departure levy charged and levied in pursuance of the order or such part of the order as ceases to have effect shall, subject to subsections (2) and (3), be refundable to the persons by whom such departure levy was paid.
(2)
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
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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.
(3)
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.