If a licensee dies or if he is physically or mentally unable to submit the excise duty statement, the excise officer, assuming that he has engaged in excise duty business for the period up to the day before his death or when he becomes physically or mentally incapable, shall order the excise officer to submit the excise duty statement for that month to his rightful owner or legal representative. can 13e Provisions related to refund of final duty: (1) Section 3B of the Act. According to sub-section (5) of the Excise Duty, an application must be submitted to the Excise Officer in the format prescribed by the Internal Revenue Department.
(2) Along with the application submitted according to sub-rule (1), the department shall submit the export certification documents as prescribed.
(3) According to sub-section (6) of Section 3B of the Act, if the amount of excise duty to be refunded is more than twenty thousand rupees, the payment shall be made by check to the bank account of the concerned person.