(1) If it is shown to the satisfaction of the Comptroller that duty has been paid on goods on importation and that such goods have—
(a) undergone a process of manufacture; and
(b) have been exported,
the Comptroller shall, subject to such conditions and restrictions as he or she sees fit to impose, repay to the importer upon a claim being made an amount equivalent to the duty paid on the importation of the goods.
(2) Any such claim shall be made in such form and manner and contain such particulars as the Comptroller may direct.