(1)When beer upon duty has been charged or paid is destroyed, while on the entered premises of the licensee, by accident or fire or other unavoidable cause or when such beer, whether it has left the entered premises of the licensee or not becomes unfit for consumption the [Excise Commissioner] [Legislative Supplement Part III dated 26.10.71.], may on receipt of a formal claim from the licensee, through the Collector order a remission or refund of duty.(2)If the beer has been returned, the fact must be reported to the Excise Staff as soon as the invoice has been received and the consignment checked on receipt and a claim prepared and attested by the Excise Inspector atonce.(3)If the beer has been destroyed by accident or fire or other unavoidable cause or has been spoilt, while on the entered premises, as soon as the fact comes to the notice of the brewer, he must report, it and if the Excise Staff is satisfied a claim will be prepared and attested by the Excise Inspector at once. But no refund will given if there is reason to believe that the beer has been spoiled more than six months before it was brought to notice.(4)The claim must contain :-(a)a declaration that the beer which is the subject to the claim was brewed by the licensee :(b)a statement of the circumstances to which the claim is due;(c)a statement of the date or dates on which the beer was brewed, and the quantity and original gravity of each lot of beer referred to in the claim.(5)When required to do so, the licensee must give satisfactory proof of any fact mentioned in the claim.(6)Any remission or refund that is granted shall be at the rate at which the beer which is the subject of claim was charged.(7)The necessary calculations shall be as follows :-(a)When the beer that is the subject of the claim has not left the entered premises of the licensee, a deduction of two per cent shall be made from the actual quantity in litres of such beer. The amount to be remitted or refunded shall be calculated on the remainder.(b)When the beer that is the subject of the claim has left the entered premises of the licensee, there shall be made from the actual quantity in litres of such beer a deduction, equivalent to such amount of added water as the report of the Chief Chemist, Central Revenues, Control Laboratory, New Delhi, may show to be in beer. From the quantity remaining, a further deduction of ten per cent shall be made. On the final balance, so obtained, the amount to be remitted or refunded shall be calculated. Refunds of duty on quantities of 455 litres of beer or less will not be granted.(8)When the[Excise Commissioner's] [Legislative Supplement Part III dated 26.10.71.] orders to that effect have been received the Collector shall make the remission or refund either (a) (when the claim is in respect of destroyed beer) at once, or (b) (when the claim is in respect of beer unfit for consumption) as soon as the Excise and Taxation Officer furnishes a certificate in Form B-9 or in Form B-10 that the beer has, with the previous sanction of the Collector, been either (i) destroyed in his presence and that of the inspector or other officer deputed by the Collector, or (ii) distilled, or (iii) turned into vinegar.
