Section 103 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
103. Presentation of claim for rebate.
- In order to obtain payment of the rebate, the exporter shall produce to the Excise Commissioner from whose jurisdiction the goods were dispatched, the duplicate application bearing the certificate of the officer, who examined the goods at the port or post office of export or the frontier, as the case may be. If the Excise commissioner is satisfied from comparison of the duplicate application with the original received from such certifying officer, that the claim is in order, he shall sanction the rebate :Provided such claims for rebate of duty shall be made within one month from the date of issue of the certificate of the officer who examined the goods at the port or post office of export or the frontier, as the case may be :Provided further that the Excise Commissioner may in his discretion extend the period within such claims for rebate shall be made.
