Federal Excise Rules, 2005 Chapter- 04
Sr. No. Rule Topic covered
For CA MOD F Students
1 7 Liability of duty
2 8 No refund of duty erroneously levied or paid, unless claimed within one year
3 9 Payment of duty not to be postponed
4 10 No default surcharge for holidays
5 15 Declaration of business premises and equipment
6 16 Storage of excisable goods
7 17 Daily account of production, clearance and balances of excisable goods
8 32 Drawback of duty paid on goods exported
9 33 Drawback of duty on exported goods which are made from excisable goods
10 34 Pecuniary competence to sanction drawback or refund(For CA MOD F students)
Assessment and collection of duty
- Liability of duty (U/R 7)
Every person who produces or manufactures any excisable goods or provides or renders any
excisable services shall pay duty due on such goods or services on such date and in such manner as
is prescribed under the Act or these rules provided that the duty in respect of goods imported into
Pakistan shall be charged and collected in the same manner and at the same time as if it were a duty
of customs payable under the customs Act, 1969 (IV of 1969).- No refund of duty erroneously levied or paid, unless claimed within one year (U/R 8)
No duty or part thereof which has been paid or overpaid through inadvertence, error or
misconstruction, shall be refunded unless a Written claim is lodged to the Collector within one year
from the date of such payment.- Payment of duty not to be postponed (U/R 9)
"Under no circumstances whatsoever, any registered person shall on his own or otherwise defer or
postpone the payment of duty on the pretext or ground that he has not received the price inclusive of
duty or the amount of duty from a person to whom he has sold excisable goods or rendered or
provided excisable services.- No default surcharge for holidays (U/R 10)
In situations where any amount of duty due to be paid on a given day is not posited owing to holiday,
no default surcharge shall be paid or required to be paid if such amount of duty is paid on the next
working day.4 FEDERAL EXCISE RULES, 2005^
Chapter