EXCISE REGULATIONS 1925 (REPEALED)

PART IV - DRAWBACK  

REGULATION 78B  

78B   AMOUNT OF CLAIM FOR DRAWBACK OF EXCISE DUTY  
For the purposes of paragraph 78A(1)(d) , the amount of a claim for drawback of excise duty paid on the exportation of goods must not exceed the amount of excise duty:

(a) paid on the goods; or

(b) in the case of specified goods within the meaning of regulation 77 - paid on the excisable goods referred to in subregulation 77(2) .