Refund on excise goods is permissible in the following cases:
Excise goods that have been offered for consumption in the country in
case of export or re-export for business purposes outside the territory
of the the States of the Gulf Cooperation Council
Excise goods used in the production of other excise goods that are
subject to excise tax.
Excise goods that were previously offered for consumption and were
subject to excise duty in the country and were later transferred or
moved to another GCC country.