Grant of refund or drawback on excise duties in certain circumstances

(1) As from 1st February, 1997, the Comptroller may grant a refund or drawback of the whole or a part of the duties set out in Schedule II if he is satisfied that the goods relating to such duty or drawback , (a) were spirits or cigarettes sold to an approved duty free shop; or (b) were spirits exported for consumption outside Belize whether or not such spirits have been processed, 22 Custom and Excise Duties Provided that where such spirits have been processed, the amount of such refund or drawback shall be determined by using the strength of such spirit as proof. (2) For the purpose of claiming a refund or drawback under paragraph (a) of sub-section (1), the claimant shall be required to furnish proof to the satisfaction of the Comptroller that the goods in respect of which such refund or drawback is being claimed were sold to an approved duty free shop free of excise duty. Duty.