22. Refund of pass fee on overseas foreign liquor not used.
- If the importer authorised to import overseas foreign liquor under Rule 21 does not use the entire quantify of oversees foreign liquor imported by him and wishes to return it either to the exporter, or sell it to a licenced vendor, he may do so with the permission of the Collector who may also allow the importer a refund of pass fee on the quantity thus returned or sold with the sanction of the Commissioner of Excise. No refund will, however, be made after 3 months of the date of import of the consignment.
