Power of Minister to exempt and refund
(1) The Minister may, by order published in the Gazette, in any particular case and subject to such conditions as he may deem fit, exempt—
(a) any person or class of persons from the payment of the whole or any part of the departure levy;
(b) any registered person from charging the whole or any part of the departure levy;
(c) any person authorised under paragraph 9(2)(b) from charging the departure levy; or
(d) any operator from the requirement to register.
(2) Notwithstanding subsection (1), the Minister may, in any particular case and subject to such conditions as he deems fit, exempt—
(a) any person from the payment of the whole or any part of the departure levy;
(b) any registered person from charging the whole or any part of the departure levy; or
(c) any operator from the requirement to register.
(3) Where a person who has been granted exemption under paragraph (1)(a) or (2)(a) has paid any of the departure levy to which the exemption relates and has been granted approval by the Minister for a refund of the amount of departure levy which has been paid, the person shall be entitled to such refund.
Remission
(1) The Minister may remit the whole or any part of the departure levy due and payable where he deems fit.
(2) The Director General may, if he deems fit and subject to any conditions as he may determine, remit penalty under subsection 20(2).
(3) 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.
(1) Any 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 Director General may determine.
(2) 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.
(3) 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).
(4) 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
(1) The Director General may make such refund in respect of the claim under subsection 33(1) after being satisfied that the person has properly established the claim.
(2) A claim under this section shall be supported by such evidence as required by the Director General.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
