EXCISE REGULATIONS 1925 (REPEALED)
PART IV
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DRAWBACK
REGULATION 78CA
78CA
DEDUCTION OF REBATES FROM DRAWBACK PAYABLE
Where:
(a) except for the operation of this regulation, drawback of import duty may be paid on the exportation of goods; and
(b) any rebate of that import duty has been made;
Where:
(a) except for the operation of this regulation, drawback of import duty may be paid on the exportation of goods; and
(b) any rebate of that import duty has been made;
the amount of drawback that may be paid is to be reduced by an amount equal to the amount of the rebate made.
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