EXCISE REGULATIONS 1925 (REPEALED)
An application for a remission, rebate (other than a rebate to which section 78A of the Act relates) or refund of Excise duty shall:
(a) be in writing, signed by the applicant; and
(b) state, as far as practicable, the nature and particulars of the claim.
52(2)
For the purpose of enabling a Collector to verify that a prescribed circumstance applies in relation to goods to which an application relates, a Collector may require the applicant to produce records or to give further information, or both, and the applicant shall comply with the requirement accordingly.
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