EXCISE REGULATIONS 1925 (REPEALED)
PART III
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REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY
REGULATION 51
REQUIREMENTS FOR REMISSION, REBATE OR REFUND
51(1)
Subject to subregulation (2), a remission, rebate or refund of Excise duty shall not be allowed in a circumstance specified in subregulation 50 (1) unless an application for the remission, rebate or refund in accordance with regulation 52 is delivered to a Collector.
51(2)
Subregulation (1) does not apply where the circumstance in which a remission of Excise duty may be allowed is such that the goods on which Excise duty was payable have been totally lost or destroyed or have otherwise ceased to exist.
Subject to subregulation (2), a remission, rebate or refund of Excise duty shall not be allowed in a circumstance specified in subregulation 50 (1) unless an application for the remission, rebate or refund in accordance with regulation 52 is delivered to a Collector.
51(2)
Subregulation (1) does not apply where the circumstance in which a remission of Excise duty may be allowed is such that the goods on which Excise duty was payable have been totally lost or destroyed or have otherwise ceased to exist.
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