52Application for remission, rebate or refund

52 Application for remission, rebate or refund

(1) An application for a remission, rebate (other than a rebate to which section 78A of the Act relates) or refund of Excise duty shall: (a) be in writing, signed by the applicant; and (b) state, as far as practicable, the nature and particulars of the claim. (2) For the purpose of enabling a Collector to verify that a prescribed circumstance applies in relation to goods to which an application relates, a Collector may require the applicant to produce records or to give further information, or both, and the applicant shall comply with the requirement accordingly.