10Application for remission, rebate or refund of excise duty

10 Application for remission, rebate or refund of excise duty

(1) For clause 1 of Schedule 1, an application for a remission, rebate or refund of excise duty must: (a) be in the approved form; and (b) state, as far as practicable, the nature and particulars of the claim; and (c) be given to the CEO. (2) For the purpose of enabling the CEO to verify that a circumstance applies, or applied, in relation to goods to which an application relates: (a) the CEO may require the applicant to provide records or to give further information, or both; and (b) the applicant must comply with the requirement.