No duties or charges which have been paid or have been adjusted in an account-current maintained with the Excise Commissioner under Rule 9 and of which repayment wholly or in part is claimed in consequence of the same having been paid through inadvertence, error or misconstruction, shall be refunded unless a written claim is lodged with the proper officer within six months from the date of such payment or adjustment as the case may be Comment The rule prescribes the period of limitation as six months for making the claim for the refusal of duty or charges paid in consequence of inadvertence or some error.
Section 13: No refund of duties or charges erroneously paid, unless claimed with six months
M and TP Excise Duties Rules 1956Union territory Rules of Delhi · 1955
Where this provision sits
| Act | M and TP Excise Duties Rules 1956 |
|---|---|
| Section | 13 |
| Marginal note | No refund of duties or charges erroneously paid, unless claimed with six months |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
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