53Period for making of application

53 Period for making of application

(1) Except as provided in this regulation, a refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50(1)(a), (b), (c), (d) or (da) unless an application for the refund in accordance with regulation 52 is delivered to a Collector: (a) in the case of an application for refund in a circumstance referred to in paragraph 50(1)(da) in consequence of the making of a by‑law—within 12 months after the date on which that by‑law was made; or (b) in any other case—within 14 days after the date on which the Excise duty was paid. (2) Where: (a) the information necessary to verify an application of a kind referred to in subregulation (1) had come into the possession of the CEO before the delivery from the CEO’s control of the goods or of the packages in which the goods were originally packed or were assumed to have been packed; or (b) for some other reason, it is equitable that the period within which an application of a kind referred to in subregulation (1) may be made should be extended; the application may be made within 12 months after the date on which Excise duty was paid. (3A) A refund of excise duty must not be allowed in the circumstance specified in paragraph 50(1)(sa) or (sb) unless an application for a refund under regulation 52 is given to a Collector: (a) if the circumstance occurred after 1 July 1997—before the end of 12 months after the end of the financial year in which the excise duty was paid; or (b) if the circumstance occurred before 1 July 1997—before 1 July 1998. (3B) A refund of excise duty must not be allowed in the circumstance mentioned in paragraph 50(1)(sc) unless an application for a refund under regulation 52 is given to a Collector before: (a) the end of 12 months after the day on which the final VOLWARE price for the month from which the credited adjustment amount mentioned in that paragraph is derived is determined under subsection 7(3) of the Petroleum Excise (Prices) Act 1987; or (b) if that price was determined before 1 July 1997—1 July 1998. (4) A refund of Excise duty shall not be allowed in the circumstance specified in paragraph 50(1)(t) unless an application for the refund in accordance with regulation 52 is delivered to a Collector not later than 12 months after the day on which the relevant determination of the final VOLWARE price is amended as referred to in that paragraph. (5) A refund of excise duty must not be allowed in the circumstance specified in paragraph 50(1)(zze) unless an application for the refund in accordance with regulation 52 is given to a Collector within 12 months after the day on which the excise duty was paid.