Section 13 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
13. No refund of duties or charges erroneously paid, unless claimed with six months.
- No duties or charges which have been paid or have been adjusted in an account-current maintained with the Excise Commissioner under Rule 9 and of which repayment wholly or in part is claimed in consequence of the same having been paid through inadvertence, error or misconstruction, shall be refunded unless a written claim is lodged with the proper officer within six months from the date of such payment or adjustment as the case may be.
