In force2014 Revised EditionCurrent version · 2014 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
9. Refund of duty overpaid
Feedback & support(1)
It shall be lawful for the Comptroller, if it is proved to his satisfaction that any money has been overpaid as entertainments duty under this Act, to direct the refund of the money so overpaid.
(2)
No refund under subsection (1) shall be allowed unless a claim for any money overpaid as entertainments duty is made within 6 months of the overpayment.