Singapore legislation
Regulation 7
Regulation 7
Refund
Subregulation 1
It shall be lawful for the Controller, if it is proved to his satisfaction that any money has been overpaid or erroneously paid by an employer as levy or penalty —
(a)
to set-off the amount so overpaid or erroneously paid against any other amount of levy or penalty due and payable by the same employer under this Order in respect of any foreign employee; or
(b)
to order the refund of the money so overpaid or erroneously paid.
Subregulation 2
Unless the Controller otherwise determines, a refund shall only be allowed if a claim in respect thereof is made —
(a)
by or on behalf of the employer in question in writing; and
(b)
within one year after the overpayment or erroneous payment was made.