Section 19 in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
19.
The importer claiming the refund of the deposit amount shall apply for refund in the prescribed form (Form I) with the export pass duly endorsed by the exit naka official and deposit receipt to the Octroi Superintendent on any working day between 11 a.m. and 3 p.m. within a period of three months from the date of actual export of such goods. The Octroi Superintendent on being satisfied that the claim is in order shall refund the amount immediately from the permanent advance held by him.
