You're pointing to section 48, which is actually not the rebate that was discussed before. That is the money to be returned to the jurisdiction of origin.
This is a different rebate. There's a full division about some.... There are a number of limited rebates that businesses that have paid the fuel charge might be entitled to receive in certain circumstances.
I can give you one example. If a person brings fuel into a listed province, which is the province in which the fuel charge would apply, at the time the person brings the fuel, they will pay the charge. If subsequently the person decides to remove the fuel from the listed province, the person who paid the fuel charge might be entitled to a rebate of that fuel charge if they become registered with the CRA.
This is a particular example of a situation where a rebate has been identified as being desirable to ensure that it is the fuel that is consumed in the listed province that is subject to the pricing.
The provision you're pointing out right now was put in place to address potential future issues that could be identified by stakeholders or by the CRA, and to allow the government to be in a position to rapidly address a situation that is not in line with the policy intent of the legislation.