CTHRepealedLegislation
Excise Regulations 1925
51Requirements for remission, rebate or refund
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51 Requirements for remission, rebate or refund
(1) Subject to subregulation (2), a remission, rebate or refund of Excise duty shall not be allowed in a circumstance specified in subregulation 50(1) unless an application for the remission, rebate or refund in accordance with regulation 52 is delivered to a Collector. (2) Subregulation (1) does not apply where the circumstance in which a remission of Excise duty may be allowed is such that the goods on which Excise duty was payable have been totally lost or destroyed or have otherwise ceased to exist.