This Decision (No. 11 of 2025) outlines additional cases where Excise Tax paid on goods may be deducted, effective 1 January 2026. It specifically allows for deductions on goods damaged during 'Natural Shortage' inspections and provides a mechanism for tax recovery on sweetened drinks if lab reports prove a lower sugar content than the 'High-Sugar Category' previously declared. The decision mandates strict record-keeping, including accredited Laboratory Reports and evidence of non-sale of goods before the deduction claim.