6.3(9)If a consumer who keeps records in accordance with the regulations applies on a form provided by the Minister, the Minister may refund any tax paid under subsection (1) by the applicant in connection with the purchase or consumption of diesel fuel, gasoline, light fuel oil or propane if the diesel fuel, gasoline, light fuel oil or propane was purchased, acquired, used or consumed in accordance with paragraph 3(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f), (j) or (k) or paragraph 6(6)(a), (b), (b.1), (b.2), (c), (c.1), (c.2), (c.3), (d), (e), (f), (i.1), (j) or (k) or in accordance with the regulations.