(1)When beer on which duty has been charged and paid becomes unfit for consumption as such, the Excise Commissioner may, on receipt of formal claim from the brewer through the District Excise Officer order return of duty: provided such claim is preferred within six months of payment of duty.(2)If the beer has been returned, the fact must be reported to the officer-in-charge as soon as the invoice is received. The consignment shall on receipt be got checked by the officer-in-charge and claim preferred shall be got attested by him.(3)The claim must contain-(a)a declaration that the beer which is the subject of claim was brewed by the brewer;(b)a statement of the circumstances to which the claim is due;(c)a statement of date or dates on which the beer was brewed, and the quantity and the original gravity of each lot of beer referred to in the claim; and(d)a statement that it is proposed to dispose of the beer either (i) by destroying, or (ii) by converting it into vinegar.(4)When required to do so the brewer must given satisfactory proof of any fact mentioned in the claim.(5)The Excise Commissioner shall make the refund as soon as the District Excise Officer of the charge furnishes certificate in Form R.B. 14 that the beer has been (i) destroyed in his presence, or (ii) turned into vinegar.
