Singapore legislation
Clause 15
Clause 15
Return of cess or penalty overpaid or erroneously paid
It shall be lawful for the Board, if it is proved to the satisfaction that any money has been over-paid or erroneously paid as cess or penalty under this Act, to order the refund of the money so over-paid or erroneously paid:Provided that no such refund shall be allowed unless a claim in respect thereof is made in writing within one year after the over-payment or erroneous payment was made.