# The Goa Excise Duty Act and Rules, 1964, Section 112: Application for refund

- Act: The Goa Excise Duty Act and Rules, 1964 (Act 5 of 1964)
- Source URL: https://indiacode.ecourtsindia.com/goa-excise-duty-act-rules-1964/section/112/

## Text

Application for refund of duty paid shall be made to the Commissioner in which the particulars of the claim shall be clearly specified. When the Commissioner is satisfied that a refund is due, he shall issue a refund voucher and hand it over to the dealer for encashment at the Government Treasury. Substituted by Notification No. Fin.(Rev.)/20-3/part/525/67 dated, published in Govt. Gaz. Series I, No. 8 dated 25-5-1967. - 231 - Check-Post

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