Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part VI · Exemption, Remission and Refund
33. Refund of departure levy overpaid or erroneously paid, etc.
Feedback & supportAny person who has overpaid or erroneously paid any departure levy or penalty or is entitled to a refund of the departure levy or penalty under section 31 or 32 may make a claim in the form as the
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9
Director General may determine.
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
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.
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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.