The Authority may refund the Tax based on a refund application submitted thereto to the following:
1. Foreign governments, international organisations and diplomatic bodies and missions, on condition of reciprocity, for Tax paid in the course of their official activities and in accordance with the conditions, controls and procedures specified in the Executive Regulation of this Decree-Law.
2. The Person who is registered in any Implementing State should he pay the Due Tax in the State and then export the Excise Goods to an Implementing State in accordance with the conditions, controls and procedures specified in the Executive Regulation of this Decree-Law.
3. Any other Persons or categories determined by a Cabinet Decision at the suggestion of the Minister.