27 CFR § 11.32
Defective products
April 24, 2020
Products which are unmarketable because of product deterioration, leaking containers, damaged labels or missing or mutilated tamper evident closures may be exchanged for an equal quantity of identical products or may be returned for cash or credit against outstanding indebtedness.
[T.D. ATF-364, 60 FR 20427, Apr. 26, 1995]