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Repayment of duty on return or destruction.
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28.—Whenever it is shown to the satisfaction of the Revenue Commissioners either—
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(a) that the importer of articles imported into Saorstát Eireann has, with the consent of the seller from whom he bought such articles, exported and returned such articles unused to such seller because such articles were not in accordance with the order of such importer or were not in accordance with the representations of such seller or were damaged in transit and that such importer before shipment entered such articles for the purpose of repayment of duty under this section, or
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(b) that articles duly imported into Saorstát Eireann have been destroyed in Saorstát Eireann by permission of the Revenue Commissioners under conditions imposed by the Revenue Commissioners and without having been used in Saorstát Eireann,
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the Revenue Commissioners may, subject to compliance with such conditions as they may think fit to impose, repay to the importer of such articles any duty of customs paid on the importation of such articles.
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