EXCISE REGULATIONS 1925 [ REPEALED]

PART III - 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.




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