ARTICLE 94: CASES IN WHICH IT IS APPROPRIATE TO CANCEL GUARANTEES OR RETURN AMOUNTS
In addition to the provisions of articles 65 and 98 of the Law (LCE: Art. 65) (LCE: Art. 98), may be guaranteed the payment of the definitive compensatory fees in the procedures of new exporter, product coverage, revision and examination of the validity of the compensatory fee. The corresponding authority may accept the guarantees constituted in the form and terms provided in the Federal Fiscal Code (Código Fiscal de la Federación) (CFF: Art. 141) and its Regulation (CFF: Art. 88).
Will proceed to cancel or modify the guarantees that have been constituted or, where appropriate, to return, with the corresponding interest, the amounts that have been received or the respective difference, as appropriate, when the Ministry (RLCE: Art. 1) eliminates or modifies the compensatory fees.
The interests referred to in this article will be the equivalent of the amount that would correspond to the yields that would have been generated if the amount of the fees had been invested in Certificates of the Treasury of the Federation (Tesorería de la Federación), at the highest rate, from the date on that the payment of the fee had to be made, until the date of the return.