 Refunds are also allowed for vacant open land, providing it is not used for the parking of motor vehicles.The Commissioner shall refund any amount paid in respect of rates (including surcharges) if he is satisfied that –

(a) the rates were charged otherwise than in accordance with the valuation list, e.g.the rateable value of a tenement was reduced as a result of a review of objection or proposal;

(b) the tenement was exempted during any period;

(c) the tenement has become unoccupied or incapable of occupation, as a result of any order made by a court on the application of the Government;

(d) rates were paid in respect of a period subsequent to the effective date of deletion of an assessment; or

(e) the person who made a payment in respect of rates was not liable to make that payment.