Section 33

A claim under subsection (1) shall be made to the

Director General within one year from the time such overpayment or erroneous payment occurred or such entitlement of the refund occurred.

Departure Levy 25

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).

Except as provided under this section, the Director General shall not be liable to refund an amount paid to the person referred to in subsection (1) by way of departure levy by virtue of the fact that it was not departure levy due and payable to him.

Refund upon satisfaction of Director General and with supporting evidence