Cabinet Decision No. 198 of 2025 amends Article 21 of the Excise Tax Executive Regulation on excess Refundable Tax, replacing the former five year window with the period specified by the Tax Procedures Law. A refund application must contain the information and data and use the means specified by the Authority. The refund must be made within two months of the claim or, where an audit is undertaken, within twenty one days after it concludes. The Authority need not refund before two Tax Periods have passed, and may withhold refunds where Tax Returns are outstanding.