Section 28(b) in The Bihar and Orissa Excise Act, 1915
(b)on an excisable article exported by payment in the [State] [Substituted by A.L.O., 1950.] [* * *] [Omitted by A.L.O., 1950.] or in the [State] [Substituted by A.L.O., 1950.] or territory to which the article is sent;
