Federal Excise Act, 2005

Chapter-VI

SUPPLEMENTAL PROVISIONS

Federal Excise Act, 2005 Chapter-VI SUPPLEMENTAL PROVISIONS From: 2024-09-01 - To: 0000-00-00 44. Refund of duty.- (1) No refund of any amount of duty accrued for any reason under this Act or rules made thereunder shall be allowed unless claimed within one year of its accrual. (2) In a case where a registered person did not avail adjustment of duty admissible at the relevant time, the 1[Commissioner] may allow such person to avail the adjustment at any subsequent time provided that claim for such adjustment is made within a period of one year from the date on which it was admissible. (3) In a case where claim for refund or adjustment has accrued in consequence of any decision or judgement of any 2[Federal Excise Officer], the Tribunal or Court, the period of one year, for the…