Revised Laws of Saint Lucia (2022)

12.   Refunds

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   (1)   Where a person pays an amount as or on account of excise tax on goods imported or sold by him or her that exceeds the amount payable by him or her under this Act, the Comptroller shall, subject to this section, pay a refund to that person equal to the amount of the excess if that person applies for the excess within one year after the amount was paid or within one year of that person becoming aware of the excess of tax paid.

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   (2)   Where a person who has imported taxable goods subsequently exports those goods or puts them on board a ship or aircraft for use as stores and the goods are in compliance with the conditions specified in Part 7 of the Customs (Control and Management) Act and Part 11 of the Customs Regulations for the payment of a drawback of duties, the Comptroller shall, subject to this section, pay an amount equal to the excise tax paid on the goods if the person applies for the amount within one year after he or she exported the goods or put them on board the ship or aircraft.

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   (3)   An application under this section—

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      (a)     must be made in the prescribed form;

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      (b)     must contain the prescribed information; and

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      (c)     must be filed with the Comptroller in the prescribed manner.

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   (4)   Despite subsections (1) to (3) where a refund or other payment is payable to a person under this section, the Comptroller may apply it against any outstanding tax, penalty or interest payment by the person under this Act.

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   (5)   Where a person files an application for a refund or other payment under this section and the amount of the refund or other payment is not paid or applied as required by this section within the period of 6 months after the month in which the application was filed—

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      (a)     interest shall be calculated on the amount at the prescribed rate for each month or part of a month from the day after the expiration of that period until the amount is paid or applied as required by this section; and

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      (b)     the Comptroller shall pay the amount plus interest to the person or apply it against any outstanding tax, penalty or interest payable under this Act by the person.

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   (6)   Where the Comptroller pays an amount to a person or applies it against an outstanding liability of the person, as a refund or other payment under this section or section 13 or 15 or as interest thereon and that amount was not payable to the person, or exceeded the amount that was payable to the person, the person shall repay the amount or excess, as the case requires to the Comptroller immediately after receiving it, together with interest thereon at the prescribed rate for each month or part of a month from the date on which the Comptroller so paid or applied the amount and the day on which the person repays the amount or excess, as the case may be, to the Comptroller.

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   (7)   A refund or other payment under this section or section 13 or 15 shall be a charge on the Consolidated Fund.