¹ Any person who has paid a levy on thermal fuels that were not used to produce energy and wants to apply for a refund must prove the quantity that was not used to produce energy. To this end, records (consumption control) must be maintained for the input, output and consumption of the thermal fuels as well as for warehouse stocks.

^1bis The FOCBS may the refund the levy for thermal fuels not used to produce energy based on the purchased quantity, provided the applicant’s operating conditions leave no doubt that the use was not related to energy production and the applicant provides the FOCBS with binding confirmation that using the thermal fuels was not related to energy production.²⁹⁶

² The refund application must be submitted to the FOCBS in the prescribed form.

³ It must contain information about:

a.

the form of use not related to energy production;

b.

the quantity and type of thermal fuels that were not used to produce energy;

c.

the applicable rate of the CO₂ levy.

⁴ The FOCBS may request additional evidence if required for the refund. Invoices for the CO₂ levy paid must be produced if it so requests.²⁹⁷