(1) Where a supply on which the tax has been paid qualifies for relief under section 71, a repayment of that tax shall be made to the consumer of that supply.
(a) A claim for repayment in relation to relief under paragraph (a), (b), (c), (e) or (f) of section 71(1) or under section 71(2) shall be made in such form as the Commissioners may direct and shall be in respect of natural gas supplied within a period of not less than one and not more than 6 calendar months.
(b) Except where the Commissioners may in any particular case allow, a claim for repayment referred to in paragraph (a) shall be made within 6 calendar months of the end of the period in respect of which the claim is made.
(a) A claim for repayment in relation to relief under paragraph (d) of section 71(1) shall be made in such form as the Commissioners may direct and shall be in respect of natural gas which has been -
(i) supplied within a period of not less than one and not more than 12 calendar months, and
(ii) de
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