Pearls and VAT questions

[cruisenut2001]

Seems like so much is changing that it's hard to keep track of things. Several months ago I read that Rarotonga had the best price on pearls, but recent posts indicate the Pearl Farm or the Pearl Market or on the TP. Has anyone compared apples-to-apples, including exchange rates? If Pearl Farm, is it worth finding a way to get there (not currently on our list)?

Where's the VAT refund station on Rarotonga, can items bought in Rarotonga have the VAT combined with FP goods on a common form? How long does it take to go through the VAT station at PPT airport, does the form stamping and refund occur at the same place? Do they refund in cash, XPF or dollars? Is it mail-in with refund through the mail? TIA