Malaysia legislation
Section 10
Section 10
Section 13 of the principal Act is amended—
(a)
in the shoulder note by inserting after the word “overpaid”
the words “or erroneously paid”;
(b)
by renumbering the existing provision as subsection (1);
(c)
in subsection (1) as renumbered, by substituting for the words “excise duties” the words “excise duty, surcharge, penalty, fee or other money”;
(d)
in paragraph (b) of the proviso to subsection (1)—
(i)
by substituting for the words “under protest under section 8a” the words “under section 8a, or pending the result of a review or appeal under section 47”; and
(ii)
by substituting for the words “after the decision on classification or valuation” the words “from the date of the decision on classification, valuation, review or appeal”; and
(e)
by inserting after subsection (1) as renumbered the following subection:
“(2) A claim under subsection (1) shall be supported by such documents as required by the Director General.”.
Substitution of section 14