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General provision for drawback.
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24.—Whenever it is shown to the satisfaction of the Revenue Commissioners in respect of any article imported into Saorstát Eireann on or after the 11th day of May, 1933, (whether before or after the passing of this Act) that a duty of customs imposed by this Act or by an Act passed or order made after the passing of this Act was duly paid on such article at the said importation thereof and that such article had not been used in Saorstát Eireann otherwise than for a purpose of manufacture, a drawback equal to the amount of the said duty so paid shall be allowed on such article or on any goods in the manufacture or preparation of which such article is shown to have been used if such article or such goods (as the case may be) is or are exported as merchandise, or shipped for use as stores, or deposited in a bonded warehouse for shipment as stores.
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