13.
| (1) Any person claiming a refund of any excise duty may, before the expiry of twelve months from the relevant date, make an application for the refund of such duty to the Director-General on the ground that"
| | (a) the amount of excise duty paid is in excess of the amount payable under this Act; or | | |
| | (b) the article in respect of which the excise duty was paid was not subject to duty : | | |
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| (2) If upon receipt of any such application the Director -General is satisfied that the whole or any part of the excise duty paid by the applicant should be refunded to him, he may make order accordingly. |
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| (3) Where the Director-General decides to refuse to grant a refund, he shall communicate to the applicant his decision with the reasons therefor. |
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| (4) Any person who is aggrieved by a decision of the Director-General refusing to grant a refund of excise duty under subsection (3) may appeal against the decision to the Deputy Secretary to the Treasury within one month of the date on which the decision is communicated to him. |
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| (5) The Deputy Secretary to the Treasury may on an appeal under subsection (4)
| | (a) to allow the appeal and direct the Director-General to refund the excise duty paid by the applicant to him ; or | | |
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| (6) The Director-General shall comply with any direction issued to him under subsection (5). |
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Sri Lanka Consolidated Acts