(2)[ If the person authorised to import Indian made Foreign Liquor under sub-rule (1), does not import the liquor for which he has deposited either the duty or the permit fee or both, he may be allowed refund by the Excise Commissioner] [Substituted by E &T/61/999, Dated 27.3.1965, Published in Rajasthan Government Gazette Part IV-C (Extraordinary), dated 8.4.1965, [27-3-65].].
