28.197—Return of spirits withdrawn for export with benefit of drawback.
When notice is filed by an exporter as provided in § 28.198, spirits on which the tax has been paid or determined, and which were withdrawn especially for export with benefit of drawback as provided in § 28.171, but which spirits have not been laden for export, laden for use, or deposited in a customs bonded warehouse or foreign-trade zone, may for good cause be returned under the applicable provisions of this part and 27 CFR part 19 :
(a)
To the bonded premises of the distilled spirits plant for purposes authorized under 26 U.S.C.; or
The export marks on spirits returned under this section shall be removed by obliteration, relabeling or recasing.