Page:Product Eco-responsibility (Regulated Electrical Equipment) Regulation (Cap. 603B).pdf/22

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Product Eco-responsibility (Regulated Electrical Equipment) Regulation

Part 2—Division 3
L.N. 143 of 2017
Section 26
B4327

(2) The person may lodge a written claim with the Director for refund of any overpaid recycling levy paid by the person.

(3) The claim must be accompanied by evidence of the claimant’s entitlement to the refund.

(4) For the purposes of subsection (3), an audit report submitted under section 39(1) of the Ordinance with a discrepancy list attached in accordance with section 20(3) is evidence of a discrepancy set out on the discrepancy list unless the contrary is proved.

(5) On receiving the claim, the Director must refund any overpaid recycling levy to the claimant if the Director is satisfied that—

(a) the claimant is entitled to the refund; and
(b) the overpaid recycling levy is not recoverable by the claimant by the operation of section 25.

(6) In this section—

overpaid recycling levy (超額徵費) means an amount of money that was paid by a person as mentioned in subsection (1) in excess of the amount that was payable by the person.