Section 109A(4) in The Indian Post Office Rules, 1933
(4)In the event of non-delivery of a parcel originating in India for delivery in a foreign country, the fees prepaid by the sender on the amount specified for remittance to himself under sub-rule (2) shall on application, be repaid to him subject to the following deductions:-(a)10 per cent of the fee paid with a minimum of 25 paise; and(b)a fixed charge of 12 paise.Note:- Note below rule 109(3) shall apply to the conversion into Indian currency of the foreign currency amount in respect of value-payable parcels posted abroad under cash-on-delivery system.
