Section 615(3) in Rules under the United Provinces Excise Act, 1910
(3)On receipt of the application so endorsed, the Treasury Officer shall receive the sum payable by the applicant in respect of duty or duty and permit fee as the case may be and shall credit the duty to head "X-Excise Wines and Spirits, still head-Duty on wines and Spirit locally manufactured" and the permit fee to the head "Licence fee". The account so paid shall not be refunded to the applicant in any circumstances, nor shall any application for a refund on the ground of neglect by the consignor or carrier of the liquor or on account of wastage in transit be entertained.
