CMB may approve a credit line with reference to the aggregate amount of export tax refund you are entitled to claim from the tax authorities. It’s necessary for CMB to verify with the tax authorities the amount of your tax refund on the one hand, for you to open an account with CMB solely for the purpose of receiving the tax refund from the tax authorities on the other hand. 

Immediate cash inflow: Once your tax refund is verified and a special purpose account is opened, CMB can discount your tax refund immediately.
Various applications: Once a credit line of this kind is set up, you can apply for various types of import and/or export advance which will be repaid with the tax refund.