Tax shall be refunded, subject to the conditions and procedures prescribed by the Regulation, in the following cases: 1. Tax paid by diplomatic and consular missions, international organisations, and heads and members of diplomatic and consular corps accredited to the Sultanate, subject to reciprocity. 2. Movement to another Council State of excise goods previously released for consumption. 3. Cases determined by a decision of the Minister in which excise goods are not consumed within the Sultanate. 4. Tax paid in excess of the amount due.
Interpretation and application must be checked against the official Arabic text and the current version.