s 19 Claims for duties, taxes, fees and other charges overpaid or erroneously paid
19. —(1) Except as provided in this section, no person is entitled to any refund or return of any money that — ( a ) was overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges under this Act; or ( b ) was erroneously collected for the composition of offences under this Act. [29/2018] (2) A person who overpaid or erroneously paid, or who was the subject of any erroneous collection, mentioned in subsection (1) may make a written claim to the Director‑General for the refund or return of any money overpaid, erroneously paid or erroneously collected. [29/2018] (3) A refund or return of the money to a person under subsection (2) may be made only if — ( a ) the person makes the claim within 5 years after the overpayment, erroneous payment or erroneous collection; and ( b ) the Director‑General is satisfied of the overpayment, erroneous payment or erroneous collection. [29/2018] —(1) Except as provided in this section, no person is entitled to any refund or return of any money that — ( a ) was overpaid or erroneously paid as customs duties, excise duties, taxes, fees or other charges under this Act; or ( b ) was erroneously collected for the composition of offences under this Act. [29/2018] (2) A person who overpaid or erroneously paid, or who was the subject of any erroneous collection, mentioned in subsection (1) may make a written claim to the Director‑General for the refund or return of any money overpaid, erroneously paid or erroneously collected. [29/2018] (3) A refund or return of the money to a person under subsection (2) may be made only if — ( a ) the person makes the claim within 5 years after the overpayment, erroneous payment or erroneous collection; and ( b ) the Director‑General is satisfied of the overpayment, erroneous payment or erroneous collection. [29/2018]