15. This Part applies in respect of the grant, under subsection 113(1) of the Act, of a refund of the duties paid on imported goods described in subsection 89(1) of the Act.
- SOR/98-54, s. 3.
Circumstances in Which an Application for a Refund May Be Made
16. An application for a refund under this Part may be made where the goods have not been exported or deemed to have been exported before the application for a refund is made.
Persons Who May Claim a Refund
17. A refund may be claimed by the person to whom the Minister of National Revenue has issued a certificate under subsection 90(1) of the Act in respect of the goods on which the duties were paid.
- SOR/98-54, s. 1.
No Refund to Be Granted
18. A refund in respect of duties levied under section 21.1 or 21.2 of the Act shall not be granted to a person in respect of goods subject to those duties to the extent that it can reasonably be regarded that
(a) the amount has previously been refunded, remitted, applied or paid to that person under the Act or any other Act of Parliament; or
(b) the person has applied for a refund, payment or remission of the amount under any other Act of Parliament.
- SOR/2003-237, s. 4.
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