Section 52: Refund of excise duty

52. Refund of excise duty (1) Any person may make an application to the Director-General in a form approved by him within 3 years of the date on which the excise duty was paid for a refund of any excise duty paid in excess. [Issue 5] E15 – 24 Revised Laws of Mauritius (2) Subject to subsection (3), where the Director-General is satisfied that the applicant is entitled to a refund, he shall order the refund of excise duty to be made. (3) No refund of excise duty which is less than 100 rupees shall be made. (4) Where a claim for refund of excise duty is made and the DirectorGeneral is not satisfied that the claimant is entitled to a refund, he shall give written notice to the claimant of his decision. (5) (a) Where a claimant is dissatisfied with the decision of the DirectorGeneral under subsection (4), he may, within 28 days of the date of the decision, object to the decision in a form approved by the Director-General and send the form duly filled in to the Director-General by registered post. (b) Where a claimant makes an objection under paragraph (a), he shall specify in the form the detailed grounds of the objection. (c) Where it is proved to the satisfaction of the Director-General that, owing to illness or other reasonable cause, a claimant has been prevented from making an objection within the time limit specified in paragraph (a), the Director-General may consider the objection. (ca) Where the Director-General refuses to consider an objection made after the time limit specified in paragraph (a), he shall, within 28 days of the date of receipt of the letter of objection, give notice of the refusal to the person. (d) Any objection under this subsection shall be dealt with independently by an objection directorate. (e) The burden of proving that the decision of the Director-General is incorrect, or what the decision should be, shall lie on the claimant. (6) (a) The objection directorate shall consider an objection under subsection (5) and review the decision, and may— (i) disallow or allow it in whole or in part; and (ii) where appropriate, amend the decision to conform with its determination. (b) The Director-General shall, within 4 months of the date of receipt of the objection under subsection (1), give notice of the determination to the claimant. (c) Where the objection is not determined within 4 months under paragraph (b), it shall be considered to have been allowed by the DirectorGeneral. (7) Where a claimant is aggrieved by a determination under subsection (6) or a decision under subsection (5) (ca), he may, within 28 days of the date of the determination or decision, as the case may be, lodge written representations with the Clerk to the Assessment Review Committee in accordance with section 19 of the Mauritius Revenue Authority Act. [S. 52 amended by s. 7 (d) of Act 23 of 2001 w.e.f. 11 August 2001; s. 27 (5) (b) of Act 33 of 2004 w.e.f. 1 July 2006; s. 8 (j) of Act 26 of 2012 w.e.f. 1 January 2013; s. 17 (i) of Act 9 of 2015 w.e.f. 14 May 2015.] E15 – 25 [Issue 7] Excise Act