23. The amount of a refund of duties shall be an amount equal to the difference between

• (a) the duties paid, and

• (b) the duties payable on the goods as a result of the goods being eligible for preferential tariff treatment under CIFTA.

23.1 This Part applies to the granting of a refund under paragraph 74(1)(c.11) of the Act of duties paid on goods that were imported on or after November 1, 2002 from Costa Rica in respect of which no claim for preferential tariff treatment under CCRFTA was made at the time the goods were accounted for under subsection 32(1), (3) or (5) of the Act.

23.2 An application for a refund of duties must be supported by a copy of the Certificate of Origin for the goods in respect of which the application is made.

23.3 The amount of a refund of duties shall be an amount equal to the difference between

• (a) the duties paid, and

• (b) the duties payable on the goods as a result of the goods being eligible for preferential tariff treatment under CCRFTA.

24. This Part applies to the granting of a refund under paragraph 74(1)(d) of the Act of duties paid on goods where the calculation of duties owing was based on a clerical, typographical or similar error.

24.1 Written notice of a claim for a refund of duties and the reasons for the claim must be given to an officer within four years after the release of the goods.

25. The amount of a refund of duties shall be an amount equal to the duties paid or overpaid in error.

26. This Part applies to the granting of a refund under subsection 74(1)(e) of the Act of duties paid on goods where duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of the Act of origin (other than in the circumstances described in paragraph 74(1)(c.1) or (c.11) of the Act), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61 of the Act.

27. The amount of a refund of duties shall be an amount equal to the duties paid or overpaid in error.

28. This Part applies to the granting of a refund under paragraph 74(1)(f) of the Act of duties paid on goods, where the goods or other goods into which they have been incorporated, are sold or otherwise disposed of to a person, or are used, in compliance with a condition imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or under any regulations made under that Act in respect of a tariff item in that List, before any other use is made of the goods in Canada.