Section 32

The Director General may, if he deems fit and subject to any conditions as he may determine, remit penalty under subsection 20(2).

Where a person who has been granted remission under subsection (1) or (2) has paid any departure levy or penalty to which the remission relates, he shall be entitled to a refund of the amount of the departure levy or penalty paid which had been remitted.

Refund of departure levy overpaid or erroneously paid, etc.