Section 33 in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
33.
The application for refund of duty paid on the -(i)machinery brought for repairs under rule miscellaneous (2) of the imposition and exemption rules, and(ii)cloth and yarn brought for dying and chassis brought for body building under rule miscellaneous (3) of the imposition and exemption rules, shall be made within seven days from the date of export of such goods and shall be accompanied by the documents prescribed under these rules. If the claim is found to be in order the amount shall be refunded to the importer.
