Section 29 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
29.
(a)Every importer of goods, who has paid octroi tax in it at the time of their import into the octroi limits under rule 21(a) shall be entitled to a refund of duty subject to the provisions of rule 31(b) equal to 90 per cent of the duty paid by him on such goods, when it is exported by him out of the octroi limits without being sold, consumed or used within such limits provided that -No refund shall be given -(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.(ii)If the goods are not exported out of the octroi limits within a period of 60 days from the date of their import.(iii)If the export is not supported by a duly certified refund export pass.(iv)If all the conditions in rule 32(c) are not satisfied.(v)If the amount to be refunded is less than rupee one.(vi)If the amount claimed as refund is not withdrawn within three months from the date of intimation to the importer to the effect that the amount may be received by him.(vii)If the goods exported were not declared to be intended for temporary detention with the importer and eventual export at the time of import.Explanation. - The goods shall be deemed unless contrary is proved to have been imported for sale, consumption or use within the octroi limits if they are not exported outside the octroi limits within 60 days of their import.(b)This rule will apply to the goods that are imported from the date, these rules come into force.
