27 CFR §24.66

1. (a)General. A claim for credit or refund, or relief from liability, of tax on wine returned to bonded wine premises will be filed with the appropriate TTB officer within six months after the date of the return of the wine to bond. A single claim may not be filed under this section for a quantity on which credit or refund of tax would be in an amount less than $25. This limitation does not apply with respect to any returned wine on which the six month period for filing a claim will expire.
2. (b)Filing. A claim filed under this section will set forth the following information:
   1. (1)The kind, volume, and tax class of the wine;
   2. (2)As to each tax class, the amount of tax previously paid or determined; and
   3. (3)The date the wine was returned to bond.
3. (c)Indemnification or recompense. A claim filed under this section will specify whether the claimant has been or will be indemnified or recompensed for the wine returned to bond and if so, the amount and nature of indemnity or recompense and the actual value of the wine, less the tax.