Section 3(3) in The Sugar (Special Excise Duty) Act, 1959
(3)The provisions of the Central Excises Act and the rules thereunder, including those relating to refunds and exemptions from duty shall, so far as may be, apply in relation to the levy and collection of the special duty of excise referred to in sub- section (1) as they apply in relation to the levy and collection of the duties of excise on sugar under the Central Excises Act.
