Excise Regulations 1925
56Beer returned or destroyed
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56 Beer returned or destroyed
A refund of Excise duty shall not be allowed in a circumstance specified in paragraph 50(1)(k) unless: (a) if the beer has been returned to the brewery at which it was made, it was so returned within 90 days after it was first removed from the brewery; or (b) if the beer has been destroyed: (i) it was destroyed because it had become unfit for human use; and (ii) the permission of a Collector for the destruction of the beer was sought within 90 days after it was first removed from the brewery at which it was made; and the quantity of beer that was in the bulk container when it was returned to the brewery at which it was made or was destroyed was not less than 87.5% of the volume of the bulk container.