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.

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.

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.

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.