Section 32(c) in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
(c)When consignment or a part thereof on which duty has already been paid, has not been delivered by the railway administration and the importer or his representative produces evidence to show that the railway administration have paid to him the value of the goods not delivered and have refunded the freight, if charged in advance thereon :
