(4bis) (a) No person shall be entitled to a refund of customs or excise duty on any distillate fuel in terms of the provisions of item 533.01 of Schedule No. 5 or item 609.05.10 of
Schedule No. 6 unless he is registered as a user of such fuel with the Commissioner.
(b) (i) Any application for refund of such duty shall be in such form and shall declare
such particulars and be supported by such documents and shall be for such quantities and
for such periods as may be prescribed by regulation.
(ii) Any seller of such fuel shall furnish any such user with an invoice reflecting
the particulars, and shall keep a copy of such invoice for such time, as may be prescribed by
regulation.
Any registered user shall complete and keep such books, accounts and doc(c)
uments and furnish at such times such particulars of the vehicle, machinery or other equipment in which such fuel is used or any other particulars as may be prescribed by regulation.
(d) (i) Notwithstanding anything to the contrary in this Act, any user of such fuel who
has been granted such refund and who fails to forthwith furnish an officer at his request with
the books, accounts and documents required by regulation to be completed and kept in respect of the use of any distillate fuel purchased by him shall be deemed to have used such
distillate fuel for a purpose or use other than a purpose or use stated in the items of Schedule No. 5 or 6 referred to in paragraph (a) and the use declared in the relevant application for
refund.
(ii) A user referred to in subparagraph (i) shall pay on demand to the Commissioner the full amount of any refund granted to him in respect of such fuel or such portion
thereof as the Commissioner may determine, during a period of two years prior to the date of
such request by such officer, failing which such amount or such portion shall be recoverable
in terms of this Act as if it were the duty concerned.
(e)
The Commissioner may refuse to register any person mentioned in paragraph
(a) or cancel his registration if such person fails to complete, keep or furnish such accounts,
books or documents as may be prescribed by regulation, or claims or receives any refund or
payment to which he is not entitled in terms of the said items of Schedule No. 5 or 6.
(Added A.7/1981; amended A.11/1988; A.5/1991.)
(5) (a) In addition to any liability for duty incurred by any person under any other provision of this Act, the person who enters any goods for use by him under rebate of duty or
any person on whose behalf any goods are so entered, shall, subject to the provisions of
subsections (6) and (8) of this section and section 45, be liable for the duty on all goods so
entered which have not been used or which have been disposed of otherwise than in accordance with the provisions of this section and of the item under which they were so entered, as if such rebate of duty did not apply to such goods and such person shall pay such
duty on demand by the Commissioner: