The disputed expenses were for Petronas’s overseas offices in Sudan and Vietnam. (Reuters pic)PUTRAJAYA : The Court of Appeal today instructed the director-general of inland revenue (DGIR) to refund RM15.672 million to Petronas within six months for overcharged taxes in the 2010 assessment year. The overcharge arose from the disallowance of expenses linked to Petronas’s overseas country-office operations for that year. The High Court had ruled that these country-office expenditures were not deductible under Section 15(1) of the Petroleum (Income Tax) Act 1967 (PITA). “With the agreement of both parties, no order as to costs is made for this appeal, or for proceedings in the High Court and before SCIT,” he added.