These regulations, only gazetted on 22nd March 2019, provide for a refund of excise duty on fuel supplied to four classes of customers:  They give effect to a Government undertaking given in reaction to fears of generalised price increases following the massive fuel price increases that became effective on 13th January 2019. 

Also available is a ZIMRA Notice to all Business Players of 30th January 2019 which announces a refund framework covering the same field.

The complete statutory instrument can be downloaded below.