58Collector may make remission, rebate or refund

#### 58 Collector may make remission, rebate or refund (1) A remission, rebate or refund of Excise duty may, subject to the Act and these Regulations, be made by a Collector. (2) A Collector may make arrangements with a person to whom a rebate or refund of Excise duty may be allowed whereby the amount of the rebate or refund may be set off against the whole or part of that person’s liability for Excise duty, and an amount that has been so set off in pursuance of such an arrangement shall, for the purposes of the Act and these Regulations, be deemed to have been paid to that person.