(g) (i) Any user who has been granted such a provisional refund shall, in relation to
the actual use by him of the fuel concerned, furnish the Commissioner at such times as may
be prescribed by regulation, with a declaration in such form and supported by such documents as may be prescribed by regulation.
(ii) Such declaration shall be deemed to be an application for a refund referred to
in subsection (4bis)(b)(i).
(h) (i) If the Commissioner is satisfied after considering the said declaration that the
provisional refund granted to the user concerned either exceeds or falls short of any amount
refundable in terms of item 533.01 of Schedule No. 5 or item 609.05 of Schedule No. 6, such
excess shall be paid by that user upon demand by the Commissioner and any shortfall shall
be refunded by the Commissioner to him.
(ii) If the user fails to pay the amount demanded in terms of subparagraph (i)
such amount shall be recoverable in terms of section 76bis.
Any user of fuel who has been granted a provisional refund and who fails to comply with paragraph (g) shall be deemed to have used such fuel for a purpose or use other than the purpose or use stated in the items of Schedule No. 5 or 6 referred to in paragraph (h), and the
amount of such refund shall be deemed to be a refund not duly payable to such user and
shall be recoverable in terms of section 76bis.
(Added A.5/1991.)
(2) A rebate of duty in respect of any goods described in Schedule No. 3 shall be allowed only in respect of goods entered for use in —
(a) the production or manufacture of goods in the industry and for the purpose
specified in the item of the said Schedule in which such goods are specified;
(b) a factory, a mine or elsewhere in any other activity which the Commissioner
may approve; and (Amended A.11/1988.)
(c) such industry in a factory, mine, works or activity which complies with such requirements in respect of quantity of material used or quantity of goods produced
or manufactured as the Commissioner may impose. (Amended A.2/1985;
A.11/1988.)
(3) The Minister may exempt from subsection (2)(b) any goods described in Schedule
No. 3 and entered for use in a particular industry, and for the purposes of a factory approved
under subsection (21)(b), may limit the application of his approval to the manufacture of one
or more specified articles or substances.
(4) Notwithstanding section 56 a rebate of any anti-dumping duty specified in Schedule
No. 2 in respect of goods entered under any item in Schedule No. 3 or 4 may be granted if it
is expressly stated in such item that the extent of the rebate includes anti-dumping duty.