EXCISE REGULATION 2015

PART 2 - REMISSIONS, REBATES AND REFUNDS OF EXCISE DUTY  

Division 3 - Application for remission, rebate or refund  

SECTION 10   APPLICATION FOR REMISSION, REBATE OR REFUND OF EXCISE DUTY  

10(1)  
For clause 1 of Schedule 1 , an application for a remission, rebate or refund of excise duty must:

(a) be in the approved form; and

(b) state, as far as practicable, the nature and particulars of the claim; and

(c) be given to the CEO.

10(2)  
For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates:

(a) the CEO may require the applicant to provide records or to give further information, or both; and

(b) the applicant must comply with the requirement.