s 13 Administrative review
(1) Whenever an interested party provides information to the Government, or the Government otherwise obtains information, that— (a) the amount of subsidy has changed substantially; (b) the imposition of a countervailing duty is no longer necessary; (c) an undertaking is no longer necessary or should be revised; (d) a countervailing duty or undertaking which is required to be terminated pursuant to subsection (6) should be maintained; or (e) an administrative review is in the public interest, the Government may conduct an administrative review: Provided that no administrative review shall be undertaken unless the period prescribed has lapsed. (2) If the Government decides to conduct an administrative review under subsection (1), the Government shall— (a) publish a notice of the initiation of an administrative review; and (b) conduct such review, allowing appropriate interested parties an opportunity to provide comments. (3) Any administrative review conducted pursuant to subsection (2) shall be completed within such period as may be prescribed. (4) On the completion of the administrative review, the Government shall publish a final administrative review determination stating the reasons for its determination. (5) Any determination made pursuant to subsection (4) shall apply to the subject merchandise imported on or after the date of publication of the administrative review determination. (6) No countervailing duty shall be collected on imports made after five years from the date of its imposition, or five years from the date of the conclusion of the most recent administrative review under subsection (1) that covered both subsidy and injury, and undertakings shall automatically lapse with respect to imports made after five years from the date of publication of the notice of suspension of the investigation, unless the Government determines, in an administrative review initiated before that date on the Government’s own initiative or upon a duly substantiated request made by or on behalf of the domestic industry within a reasonable period of time before that date, that the expiry of the duty or undertaking would be likely to lead to a continuation or recurrence of subsidization and injury. (7) A countervailing duty duly imposed under this Act may remain in force pending the outcome of an administrative review under this section. (8) An interested party who submits relevant information substantiating the need for an administrative review shall have the right to request for an administrative review by the Government to determine one or more of the following: (a) whether the continued imposition of the countervailing duty is necessary to offset subsidization; (b) whether the injury would be likely to continue to recur if the duty were removed or varied: Provided that the period specified in subsection (6) has lapsed since the imposition of the definitive countervailing duty. Refund review 13 A. (1) Without prejudice to section 13, an importer may request for a refund of the countervailing duties paid where the importer can show that the amount of the countervailable subsidy on the basis of which the countervailing duties were imposed has been either eliminated or reduced to a level that is below the level of the countervailing duties in force. (2) A request for a refund review shall be submitted in writing to the Government and shall contain— (a) a list of all entries of the subject merchandise into Malaysia for which the refund review is requested; and (b) all relevant evidence to show that the importer is entitled to a refund on each such entry. (3) Where, on the completion of a refund review under this section, the Government determines that— (a) a refund of the countervailing duty, wholly or partly, is appropriate; (b) no countervailing duty should have been imposed; or (c) the countervailing duty that was imposed is higher than the countervailing duty that should have been imposed in the circumstances, the Government shall refund such amount of the countervailing duty collected as it deems fit. (4) A refund under subsection (3) shall, as far as practicable, be made within ninety days from the date of the determination of the refund review. (5) A finding in the refund review that no countervailing duty should have been imposed shall not by itself require the Government to terminate the definitive countervailing duty.