(1) The Commissioners may, in respect of the duties of excise imposed by the provisions referred to in section 104 and subject to such conditions as they may think fit to impose and subject to the provisions of subsection (2), repay any such duties paid on excisable products released for consumption in the State where the said excisable products -
(a) are intended for delivery for commercial purposes to another Member State, or
(b) are purchased by a person in another Member State from a State vendor.
(2) The Commissioners shall prescribe in regulations under section 117, the conditions to be fulfilled and the procedures to be followed by any person claiming repayment of excise duty under subsection (1), and, in particular, they shall -
(a) prescribe the form, manner and time of making an application for repayment of the duty,
(b) determine the nature of the evidence of payment of duty in the State to be provided with the said application,
(c) require evidence of payment or securi