14Drawback of excise duty on goods

14 Drawback of excise duty on goods

(1) For section 79 of the Act, drawback of excise duty may be paid, in accordance with this Part, on the exportation of excisable goods for which excise duty has been paid. (2) The CEO may approve payment of drawback for the goods. (3) If the CEO decides not to approve payment of drawback for the goods, the CEO must, no later than 30 days after the date of the decision, give the person claiming the drawback a notice that: (a) sets out the decision; and (b) includes a statement to the effect that the person may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, to the decision. (4) Failure to comply with subsection (3) does not affect the validity of the decision.