56Time within which refunds to be made

56 Time within which refunds to be made

(1) Subject to the next succeeding subregulation, a refund or payment shall not be made to a person under regulation 48 or 55A of these Regulations unless a claim in writing for that refund or payment is lodged with the Commissioner:

(a) in a case to which paragraph 48 (1) (m) applies — within three years after the person has used the other goods referred to in that paragraph for the purpose so referred to; and

(b) in any other case — within three years after the date on which the person became eligible for the refund or payment.

(2) Where a person to whom a refund of tax payable by him upon the sale value of any goods may be made under this Part does not, within a period of three years after that tax became payable, pay the whole or part of that tax, the Commissioner may:

(a) in a case in which he assesses that sale value, and calculates the tax so payable, at the time when he makes that assessment and calculation, allow a refund, by way of rebate, of the tax which may be refunded under this Part; or

(b) in any other case, allow the refund which may be given under this Part if that person, at or before the time at which he first makes any payment of that tax, lodges with the Commissioner a claim in writing for that refund.