§
Resolved,
That, where the amount of the duty paid under Section three of the Finance Act, 1925, on any article imported on or after the twenty-sixth day of April, nineteen hundred and thirty-three, is repayable as provided by Sub-section (3) of Section thirteen of the Finance (No. 2) Act, 1915, as applied for the purposes of the said Section three, the amount repayable shall be reduced by a sum equal to the amount of any duty which would have been chargeable on the article under the Imports Duties Act, 1932, if the first-mentioned duty had not. been paid.
And it is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1913.