Section 615(10) in Rules under the United Provinces Excise Act, 1910
(10)If the person authorised to import Indian-made foreign liquor under paragraph 614 does not import the liquor for which he has deposited either the duty or the permit fee or both, he will be entitled to a refund of the full amount deposited by him after the facts have been verified from the exporting States or Union Territories.Note. - Private individuals mentioned in this paragraph include clubs and messes also.
