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Revocation of approval and recovery of refund made as tax due

Goods and Services Tax (General) Regulations

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—(1) Where the Comptroller or any proper officer of customs ascertains that a tourist or a person who has held himself out to be a tourist —(a)does not satisfy any of the conditions under regulation 50(1) or (1A), or both, as the case may be;(b)has failed to comply with regulation 50A(1); or(c)is not a tourist within the meaning of regulation 49, the Comptroller may revoke any approval for a refund under the scheme (whether granted before, on or after 1st January 2014 to the tourist or person).(2) Where —(a)an approval for a refund under the scheme is revoked under paragraph (1) after the refund has been made to the tourist or person by a taxable person; and(b)the Comptroller has made a refund to the taxable person because of the refund referred to in sub-paragraph (a), the tourist or person shall, upon notification by the Comptroller of the revocation, whether by way of service of a notice in writing or otherwise, immediately repay to the Comptroller the amount of the refund referred to in sub-paragraph (a).(3) For the avoidance of doubt, sections 78, 79 and 82 of the Act shall apply to the recovery of the amount of the refund referred to in paragraph (2).

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