NE Rules 13Chapter I · Part I
Section 13 · Refund of duty or pass fee if import is not effected
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- If the person authorised to import India-made foreign liquor under Rules 4 to 12 does not import the liquor for which he has deposited either the duty or the pass fee or both he will be entitled to a refund of the full amount deposited by him after the facts have been verified by the exporting State.
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