Section 674 in Rules under the United Provinces Excise Act, 1910
674.
In the case of denatured spirit exported outside the State by a wholesale vendor who has already paid vend fee, the vend fee levied shall be refunded on a claim, supported by a certificate (of the denatured spirit having reached its destination) from responsible officer of the importing State of Union Territory being made in that behalf and established to the Excise Commissioner's satisfaction.III-Transport
