78Remissions, rebates and refunds

78  Remissions, rebates and refunds  (1) Remissions, rebates and refunds of excise duty may be allowed:  (a) in respect of excisable goods generally or in respect of the goods included in a class of excisable goods; and  (b) in such circumstances, and subject to such conditions and restrictions (if any), as are prescribed, being circumstances, and conditions and restrictions, that relate to excisable goods generally or to the goods included in a class of excisable goods.  (1A) Regulations made for the purposes of subsection (1) may make provision for and in relation to the CEO granting approvals.  (2) The regulations may prescribe the amount, or the means of determining the amount, of any remission, rebate or refund of excise duty that may be allowed for the purposes of subsection (1).  (3) Excise duty is taken to be remitted in respect of fuel if:  (a) the fuel is used in the manufacture of goods that are not excisable goods; and  (b) the fuel has been chemically transformed (other than by combustion) in that manufacture.