1. Without prejudice to the provisions of Article (8) of this Agreement, there shall be a right of refund of Tax paid on Excise Goods released for consumption in a Member State in the event of export or re-export for business purposes outside the GCC Territory.
2. There shall be a right of refund of Tax paid on Excise Goods if they are used in the production of other taxable Excise Goods.
3. For the purpose of paragraph (4) of Article (8), an application may be made to the Tax Administration in the first Member State for the refund of Excise Tax that has been paid.
4. The Ministerial Committee shall determine additional cases for tax refund in the case of non-consumption of the Excise Goods in the Member State.
5. Each Member State shall determine the conditions and procedures for refunds.