Section 627 in Rules under the United Provinces Excise Act, 1910
627.
If an importer authorized to import overseas foreign liquor under paragraphs 624 and 625 does not use the entire quantity of overseas foreign liquor imported by him and wishes to return it either to the exporter or sell it to a licensed vendor he may do so with the permission of the Collector 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 three months of the date of import of the consignment.In case the importer does not utilize the permit for importing overseas for foreign liquor he may return the permit to the Collector within three months from the date of the permit and apply to the Collector for refund of the permit fee. The Collector may allow a refund of permit fee deposited by the importer provided he is satisfied after necessary enquiry that no transaction has taken place and no consignment has been received under the permit.The Collector, however, may within the sanction of the Excise Commissioner, allow refund even after the expiry of three months, if he is satisfied that the delay in applying for refund was due to unavoidable causes.
