Article 9 establishes the general principles for refunding Excise Tax paid on goods released for consumption in a Member State. A refund is permitted when these goods are exported or re-exported for business purposes outside the GCC Territory. A refund is also granted for tax paid on excise goods which are subsequently used in the production of other taxable excise goods. In line with Article 8, refund applications for tax paid in the first Member State can be submitted to its Tax Administration. The Ministerial Committee may specify additional scenarios for refunds if goods are not consumed. Each Member State retains the authority to define its own conditions and procedures for processing tax refunds.