s 68B Claims for fees, charges and taxes overpaid or erroneously paid
68B.—(1) Except as provided in this section, a person is not entitled to a refund or return of any money that was overpaid or erroneously paid by the person, or erroneously collected from the person, as a fee or charge (including any price mentioned in section 20(1)) or tax under this Act, whether the payment or collection was made before, on or after the date of commencement of section 15 of the Public Utilities (Amendment) Act 2023. (2) A person who overpaid or erroneously paid, or who was the subject of an erroneous collection of, any money mentioned in subsection (1) may make a claim to the Board for the refund or return of any money overpaid, erroneously paid or erroneously collected. (3) A refund or return under subsection (2) may be made only if —(a) the person makes the claim within 5 years starting on the date of the overpayment, erroneous payment or erroneous collection; (b) the claim is in the form and manner required by the Board; and (c) the Board is satisfied that there was an overpayment, erroneous payment or erroneous collection.[Act 27 of 2023 wef 01/01/2025]