Refund entitlement for notified international agencies and diplomatic missions to claim taxes paid on notified supplies. The Government may, on the Council's recommendation and by notification, specify United Nations agencies, multilateral financial institutions and organizations, consulates, embassies and other persons or classes who, subject to prescribed conditions and restrictions, are entitled to claim a refund of taxes paid on notified supplies of goods or services received by them; the Government may define eligibility and terms by notification and regulation.