Section 181 in Rules under the United Provinces Excise Act, 1910
181. Refunds by whom sanctioned.
- Refunds of revenue may be sanctioned by the Collector, but in cases of doubt a reference should be made to the Excise Commissioner for orders. All refunds should be noted against the original payment in the remarks column of the register in which the payment was noted, viz. Forms G-1,2,3,4 and 6 as the case may be.Section XVI-ExpenditureI. Payment for supply of spirit and hemp drugs under the contract supply system
