Section 29(i) 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
(i)If the claim for refund is made after the expiry of seven days from the date of export subject to the provisions of the rule 28 provided that the Municipal Commissioner may extend this time limit to 15 days by a special or general order.
