Reasons for Decision
1
the entity's grant of $10.00 is reduced, but only to the extent of the grant on the 100 litres, that is by $1.00, resulting in the total grant being $9.00; or 2. the entity's grant of $10.00 may be reduced by the total refund of duty, that is by $38.14, resulting in negative $28.14; or 3. the entity's grant of $10.00 would be reduced (but not below zero) by the amount of the refund of duty of $38.14. This would result in a zero grant being payable.