Malaysia legislation
Section 16
Section 16
(a)
no such refund shall be allowed unless a claim in respect of it is made in the form and manner as determined by the
Director General within one year after the overpayment or erroneous payment was made; or
(b)
in the case where any customs duty has been paid under section 13A or paragraph 99H(2)(b) or pending the result of
Customs 41
a review under section 143 or appeal under section 141T, no claim of refund shall be allowed unless such claim is made in the form and manner as determined by the Director
General within one year from the date of the decision on classification, valuation, verification of origin, review or appeal is made known to the claimant.
(2)
A claim under subsection (1) shall be supported by such documents as required by the Director General.
Payment of duty, etc., short paid or erroneously refunded