(1) In any case of relief under section 77, effect may be given to such relief by means of repayment.
(2) Subject to such conditions as may be prescribed or otherwise imposed, the Commissioners may remit or repay alcohol products tax on any alcohol products which are shown to their satisfaction
(a) to have become spoilt, unfit for human consumption or use or unmarketable by reason of quality, and
(b) to have been destroyed or otherwise disposed of in accordance with their requirements.
(a) Claims for repayment under this section shall be in such form as the Commissioners may direct and shall be in respect of alcohol products used, destroyed or disposed of, as the case may be, within a period of 3 calendar months.
(b) Except where the Commissioners may, in any particular case, allow, a repayment claim shall be made within 6 months following the end of the period referred to in paragraph (a).