(1) Cabinet may remit or authorize the refund of the whole or part of any duty paid or payable to a person in respect of goods. (Amended by Act 7 of 2019 and substituted by Act 10 of 2022)
(2) Any remission or refund made or authorised to be made under subsection (1) may apply either to specific instances or generally or in respect of specified persons or to persons of a specific class, and may be subject to such conditions and restrictions as Cabinet may see it fit to impose.
(3) Despite the provisions of subsections (1) and (2) if any amount is paid as duty and such amount is in excess of the duty due and payable the Comptroller may refund the excess.