Singapore legislation
Section 15
Section 15
Refund or return of cess or penalty overpaid or erroneously paid
(1)
Except as provided in this section, no person is entitled to any refund of any money that was overpaid, or return of any money that was erroneously paid, as cess or penalty under this Act.
(2)
A person who overpaid or erroneously paid any money as cess or penalty under this Act may make a claim to the Board for the refund of the money overpaid or return of the money erroneously paid.
(3)
A refund or return to a person of any money that is the subject of a claim under subsection (2) may be made only if —
the person makes the claim within one year after the date of the overpayment or erroneous payment; (b)the claim is in the form and manner required by the Board; and (c)the Board is satisfied that there was an overpayment or erroneous payment.