Section 3
SEC. 3. Any export tax assessed and collected on Philippine sugars entered or withdrawn from warehouse in the United States for consumption therein in excess of the quotas established for such articles by section six of the aforesaid Act of Congress of March twenty-four, nineteen hundred and thirty-four, as amended, shall be refunded to the person who paid the tax. Likewise, any export Tax assesed and collected on any article shipped from the Philippines to the United States prior to july fourth, nineteen hundred and forty-six, and which is entered or withdrawn from warehouse for consumption on or after July fourth, nineteen hundred and forty-six, shall be refunded to the owners of such articles at the time of the entry or withdrawn.