60. Refund of duty when liquor is unfit for human consumption.
- If the Excise Commissioner is satisfied that any liquor manufactured or imported was not an excisable article, being unfit for human consumption at the time of such manufacture, import or subsequently and that duty on such liquor has been paid by the licensee, he shall order the refund of such duty. In case the duty has not been paid, no duty shall be charged on such liquor.
