Section 21. The drawback shall be allowed by the Collector if it is shown to his satisfaction

21. The drawback shall be allowed by the Collector if it is shown to his satisfaction— (1) that the said fabric has been manufactured within When such refunds may be granted. 1894.] Cotton Duties. 197 (Part I—Excise.—Sections 22-25.) within twelve months of the date on which it is shipped for export; (2) that the yarns in respect of which drawback is applied for have paid duty within the said twelve months.