[1omitted
Rule
13A. Utilisation
of amount paid for procurement of Central Excise Stamps for payment of
duty :-
A registered person having a stock of
unused Central Excise Stamps, other than those purchased on credit, as on
the 1st Day of March 2003, may surrender the same to the Superintendent of
Central Excise. The registered person may utilize an amount equal to the
total price of such unused Central Excise Stamps as may be certified by
the Superintendent of Central Excise, for paying duty on matches in the
manner as prescribed in rule 8. In case such utilization is not possible
for any reason, the registered person shall be allowed refund of such
amount]