s 28 Recovery of departure levy, etc., erroneously refunded
(1) Where any departure levy or penalty after having been paid has been erroneously refunded to any person, the person shall pay the departure levy or penalty erroneously refunded to him whether or not a demand is made by the Director General. (2) The demand referred to in subsection (1) shall be made by the Director General within six years from the date the refund was made. (3) Upon receipt of the demand under subsection (2), the person shall repay the refund erroneously paid to him.