3. A person, who establishes to the satisfaction of the Revenue Commissions that—

(a) he is a qualifying body, or that he is acting on behalf of a qualifying body,

(b) the goods to which the claim relates are qualifying goods,

(c) he has borne or paid tax on the supply to, or importation by, him of those qualifying goods,

and who fulfils, to the satisfaction of the said Commissioners, the conditions specified in paragraph 4 of this Order, shall be entitled to be repaid such tax.