22. Refund of pass fee on overseas foreign liquor not used.
- If the importer authorised to import overseas foreign liquor under Rule 21 does not use the entire quantity of overseas foreign liquor imported by him and wishes to return it either to the exporter, or sells it to a licensed vendor, he may do so with the permission of the Superintendent of Excise who may also allow the importer a refund of pass fee on the quantity thus returned or sold. No refund will, however, be made after 3 months of the date of import of the consignment.
