(Amended A.10/1978.) (3) Except with the permission of the Commissioner, any application for a refund under this section shall not relate to more than one bill of entry or other document in respect of which the alleged over-payment was made. (4) An application for a refund or payment under this section shall not be considered by the Commissioner unless it is duly completed and supported by the necessary documents and other evidence to prove that such refund or payment is due under this section, and is received by the Controller, within a period of two years — (a) from the date of entry for home consumption as provided in section 44(2), of the goods to which the application relates; or (Amended A.5/1991.) (a)bis from the date on which the charge to which the application relates was paid; or (Added A.5/1991.) (b) in the case where a determination of a tariff heading, tariff subheading or item referred to in section 46(12)(a) or of a value referred to in section 65(4)(a) is, under section 46(12)(d), or section 65(5), as the case may be, amended with retrospective effect from a date before or on the date on which the duty to which the application relates was paid, or any such determination is, under the said section 46(12)(d) or section 65(5), as the case may be, withdrawn with such retrospective effect, and anew determination is thereunder made with effect from such withdrawal, from the date on which such amendment is effected or such new determination is made or, if such amendment or new determination is published by notice in the Gazette, the date on which such amendment or new determination is so published; or (c) in the case where any Schedule is amended with such retrospective effect, from the date on which such amendment is published by notice in the Gazette: Provided that the Commissioner may, in such circumstances as he may consider exceptional, consider any such application after the expiry of such period. (Amended A.11/1988.) (5) If, after considering any application for a refund or payment in terms of this section, the Commissioner is satisfied that the applicant is entitled to any such refund or payment, he may pay him the amount due to him: Provided that no refund shall be made under this section if, in the case of goods imported by post, the amount thereof is less than fifty cents or, in the case of goods imported in any other manner, less than five rand or, in the case of excisable goods or sales duty goods manufactured in Swaziland, less than two rand, unless the Commissioner is satisfied that exceptional circumstances exist which warrant such refund. (6) (Repealed A.2/1985.)