Refund of earlier-law tax on returned goods where return by non-registered person within six-month transitional period. Refund of tax paid under the earlier law is available where goods removed or sold not earlier than six months before the appointed day are returned to the place of business or supplier on or after the appointed day by a person other than a registered taxable person within six months, provided the goods are identifiable to the satisfaction of the proper officer; returns by a registered taxable person are deemed to be a supply.