Where the holder of a permit satisfies the Comptroller of Customs—
(a) that any building materials, articles or equipment have been purchased by the holder of the permit in Saint Lucia in accordance with the terms of the permit;
(b) that customs duties were paid upon the importation of the building materials, articles or equipment; and
(c) the amount of the customs duties that have been paid, the holder of the permit is entitled to a refund of such customs duties paid.