S.L. 406.1 ст. 3Application for refund.

(1) Subject to the other provisions of these regulations, a registered person may make an application for a refund of excise tax to be determined in accordance with the other provisions of these regulations.

(2) An application for purpose of these regulations must reach the office of the Commissioner, in the case of a registered person who avails himself of the option referred to in regulation 4, 5, 6, 7, or 8, by not later than 12 noon of the 30 July, 1999, or such other later dates as the Commissioner may, for valid reasons, accept, and in the case of a registered person who avails himself of the option referred to in regulation 9, by not later than 12 noon of the 30 July, 1999, or such other later dates as the Commissioner may, for valid reasons, accept:

Provided that the provisions of regulation 12 shall not apply where the application made for the purposes of the said regulation reached the office of the Commissioner, in the case of a registered person who availed himself of the options referred to in regulations 4, 5, 6, 7 or 8, after 12 noon of the 30 June, 1999, and in the case of a registered person who availed himself of the option referred to in regulation 9, after 12 noon of the 30 March, 1999.

(3) An application by a registered person who avails himself of the option referred to in regulation 4, 5, 6, 7 or 8 shall be made on the form prescribed in the First Schedule.

(4) An application by a registered person who avails himself of the option referred to in regulation 9 shall be made on the form prescribed in the Second Schedule.