(1) Where the holder of a permit satisfies the Comptroller of Customs that—
(a) 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) customs duties were paid upon the importation into Saint Lucia of the building materials, articles or equipment; and
(c) the amount of customs duties so paid cannot be ascertained,
the holder of the permit is entitled, subject to subsection (2), to be paid such sum as the Comptroller of Customs may think fit.
(2) Payment under this section shall not exceed the lowest rates of customs duties that have been in force at any time since the date of purchase by the holder of the permit for the goods.