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Article 3
Where a person establishes to the satisfaction of the Revenue Commissioners that -
(a) he has borne or paid tax which became chargeable on or after the 1st day of March, 1981, in respect of the supply to or importation by him of qualifying goods, and
(b) he fulfills the conditions which are specified in paragraph 4 of this Order, and such other conditions as the said Commissioners may impose,
he shall be entitled to repayment of the amount of tax so borne or paid.