Section 637 in Rules under the United Provinces Excise Act, 1910
637. Refund of duty on export.
- The duty, other than export duty, on foreign liquor manufactured at any distillery in Uttar Pradesh and exported therefrom on prepayment of duty to any State or Union Territory of India shall be credited by book transfer to the Government of the importing State or Union Territory after the close of the excise year.
