(1) Where on a claim it is proved to the satisfaction of the Commissioners that there has been an overpayment of duty in relation to a charge to duty by virtue of section 102, the overpayment shall be repaid.
(2) A claim under this section shall -
(a) be made within a period of 6 years beginning on the date on which the payment was made,
(b) set out the grounds on which the repayment is claimed,
(c) contain a computation of the amount of the repayment claimed,
(d) if so required by the Commissioners, be supported by such documentation as may be necessary to prove the entitlement to a repayment of the amount claimed, and
(e) if the claim arises by virtue of the operation of section 106(1)(b) -
(i) it shall be made on a form prescribed by the Commissioners, and
(ii) it shall not be made to the Commissioners before the 21st day of the month following the month in which the overpayment of duty arose.
(3) Where the claimant is not resident in the State and has no branch or agency in th