51. Beer on which refund of duty is claimed may be examined.
- In the case of refunds on beer returned to the brewery of issue, the District Excise Officer may require the applicant to produce, in whole or part, the beer on which refund of duty is claimed, and may have any portion of the beer on which refund is claimed, tested or analysed in any way he thinks fit; and may depute any officer to make any inquiry or examination concerning the said beer which the District Excise Officer may consider necessary.
