Article 57 of Decree Law specifies the refund provisions:
Refund of Tax paid on Supply or Import of the following:
(a) Any excess tax paid by Taxable Person
(b) Foreign Governments , Diplomatic and military missions, International organisations, for whom Supply has been made within Kingdom
(c) A taxable person in the Kingdom for Tax Paid in another implementing state for economic activity. (i.e for Business Purpose)
Authority may provide Rules, Regulations in this regard.