RULE 99. Refund of purchase price of unused or damaged Central Excise Stamps.

-(1) A manufacturer may obtain a refund of the purchase price of unused Central Excise Stamps or labels on returning them to the proper officer:

Provided that where a manufacturer ceases to manufacture goods, or a -particular tariff category of goods, no refund shall be granted unless a written claim there for is lodged with, and such Central Excise Stamps or labels are also returned to the proper officer within three months from the date of such cessation.

(2) A manufacturer may obtain a refund of the purchase price of any Central Excise Stamps or labels accidentally rendered unfit for use or of any Central Excise Stamps torn in the course of examination under rule 72, or the test-check under rule 73 or of recon9itioning as provided in rule 79, if the proper officer is satisfied that the damaged Central Excise Stamps or label has not been used previously and that in the case of Central Excise Stamps, the first figure of the number of matches printed thereon has not been damaged or torn.

(3) If any goods contained in packages to which Central Excise Stamps or labels have been affixed are proved to the satisfaction of the proper officer to have become unserviceable before they are issued from a factory, such officer may permit the packages with their contents to be destroyed under excise supervision and the manufacturer shall receive a refund of the purchase price of the Central Excise Stamps or labels so destroyed.