Originally Posted by
ernestnywang
The "same day" requirement is only applicable if the pax leaves airside.
http://www.cad.gov.hk/english/apdt_exempt.html states "For those passengers who are in transit at Hong Kong International Airport and have not passed through Hong Kong's arrival immigration controls, there is no "same day" requirement for the exemption."
But the refund counter is landside, therefore claiming the refund for a <24 hour airside transit is more complicated.