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is filed by an exporter as provided in § 28.198 , spirits on which the tax has been paid or determined, and which were withdrawn especially for export with benefit of drawback as provided in § 28.171 , but which spirits have not been laden for export, laden for use, or deposited in a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:
The export marks on spirits returned under this section shall be removed by obliteration, relabeling or recasing.
27 C.F.R. § 28.197
Sec. 201, Pub. L. 85-859, 72 Stat. 1336, as amended ( 26 U.S.C. 5062 )