(1)When beer upon duty has been charged or paid is destroyed, while on the entered premises of the licensee, by accident or fire or other unavoidable cause or when such beer, whether it has left the entered premises of the licensee or not becomes unfit for consumption the [Excise Commissioner] [Legislative Supplement Part III dated 26.10.71.], may on receipt of a formal claim from the licensee, through the Collector order a remission or refund of duty.
