Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part V · Records, Returns, Assessment and Recovery
28. Recovery of departure levy, etc., erroneously refunded
Feedback & supportWhere any departure levy or penalty after having been paid has been erroneously refunded to any person, the person shall pay the departure levy or penalty erroneously refunded to him whether or not a demand is made by the Director General.
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The demand referred to in subsection (1) shall be made by the
Director General within six years from the date the refund was made.
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
Upon receipt of the demand under subsection (2), the person shall repay the refund erroneously paid to him.
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9