Section 30(a) 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
(a)The application for refund of octroi duty shall be made in the prescribed Form (Form M) by the importer himself or by his duly authorised nominee in this behalf in writing on any working day between 11 a.m. and 3 p.m. at the Central Octroi Office only within seven days from the date of actual export. If the last day for claiming the refund falls on public holiday such application shall be accepted on the next working day.
