11Period for making an application for refund or rebate of excise duty

11 Period for making an application for refund or rebate of excise duty

An application under section 10 for a refund or rebate of excise duty in a circumstance mentioned in an item in the following table must be given to the CEO within the period mentioned in the item.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Period for making an application for a refund or rebate of excise duty</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Circumstance</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Period for giving application</span></p></td></tr></thead><tbody><tr><td style="width:10.08%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:44.96%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>1, 2, 3, 4 or 5 of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within:</span></p><p class="Tablea"><span>(a) unless paragraph</span><span> </span><span>(b) applies—4</span><span> </span><span>years after the day when the excise duty is paid; or</span></p><p class="Tablea"><span>(b) if the application relates to goods that are tobacco products—12</span><span> </span><span>months after the day when the excise duty is paid.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>6 of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within:</span></p><p class="Tablea"><span>(a) unless paragraph</span><span> </span><span>(b) applies—4</span><span> </span><span>years after the day when the relevant by</span><span>‑</span><span>law is made; or</span></p><p class="Tablea"><span>(b) if the application relates to goods that are tobacco products—12</span><span> </span><span>months after the day when the relevant by</span><span>‑</span><span>law is made.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2A</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>7 or 7A of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>If the application relates to goods other than tobacco products—within 4</span><span> </span><span>years after the day when the excise duty is paid.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>9 or 10 of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 4 years after the end of the financial year in which the excise duty is paid.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>11 of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 4 years after the day when the final VOLWARE price for the month, from which the credited adjustment amount mentioned in the item is derived, is determined under subsection</span><span> </span><span>7(3) of the </span><span style="font-style:italic">Petroleum Excise (Prices) Act 1987</span><span>.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>12 of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 4 years after the day when the relevant determination of the final VOLWARE price is amended as mentioned in the item.</span></p></td></tr><tr><td style="width:10.08%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5A</span></p></td><td style="width:44.96%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>18 of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 4</span><span> </span><span>years after the day when the excise duty is paid.</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A circumstance mentioned in item</span><span> </span><span>22 of the table in subclause</span><span> </span><span>1(1) of Schedule</span><span> </span><span>1.</span></p></td><td style="width:44.96%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Within 4</span><span> </span><span>years after the day when the excise duty is paid.</span></p></td></tr></tbody></table>