Article 21 allows the Authority to refund Tax in special cases on the basis of a refund application. Refunds may be made to foreign governments, international organisations and diplomatic bodies and missions, on condition of reciprocity, for Tax paid in the course of their official activities and subject to the conditions, controls and procedures set in the Executive Regulation. They may also be made to a Person registered in any Implementing State who pays the Due Tax in the State and then exports the Excise Goods there. Any other Persons or categories may be determined by a Cabinet Decision at the Minister's suggestion.