THE CUSTOMS AND EXCISE (REFUND OF DUTY) (PRIVATE POWER PRODUCERS) REGULATIONS, 2000
1. These Regulations may be cited as the Customs and Excise (Refund of Duty) (Private Power Producers) Regulations, 2000.
2. In these Regulations, unless the context otherwise requires-
:"private power producer" means a person who generates electricity
(a) for supply to the national grid; or
(b) for his own use, using a generator of not less than 10 KVA,
approved by the Commissioner on the recommendation of the Permanent Secretary.
3. (1) A private power producer seeking a refund of duty pursuant to section 146 of the Act shall apply in that behalf to the Commissioner through the Permanent Secretary.
(2) An application under paragraph (1) shall be in the Form set out in the Schedule and shall be-
(a) accompanied by a certificate of the supply of power in respect of which the refund is sought, issued by the Kenya Power and Lighting Company Limited; and
(b) submitted within twelve months from the date of the certificate referred to in subparagraph (a).
4. The Commissioner shall consider all applications submitted under these Regulations and shall, if satisfied that the refund claimed is in accordance with the provisions of the Act, make such refund as appropriate.