In each of the cases below, state whether the excise duty is payable or there is a rebate, a refund $,$ a remission or a drawback of the excise duty. Provide the legal backing in support of your answer.

Excise duty due on a product only becomes payable on the $25$th of the month following. The effective rate of excise duty on a product in January $2024$ was $2,5\%.$ The rate was increased by $2,5\%$ with effect from $1$st March, $2024.$ Advice the rate of excise duty payable if any, under the following circumstances:

$($a$)$ Goods manufactured on $1$st February, $2024$ and sold on $2$nd March, $2024.$

$($b$)$ Goods manufactured on $1$st January, $2024$ and sold on $24$th February, $2024.$ Duty payment on $25$ March, $2024.$

$($c$)$ Goods had been in the warehouse for slightly over $12$months. An inspection was carried out on $1$st March $2024$ and a surplus was discovered.

$($d$)$ Goods had been in the warehouse for slightly over $12$ months an inspection was carried out on $1$st March $2024$ a shortage was discovered.

$($e$)$ Manufactured goods remain in the excise manufacturer$$s bonded warehouse.

$($f$)$ There was a break$-$in at the excise manufacturer$$s warehouse on $6$th February, $2024.$ Some goods could not be accounted for. The case remains under Police investigations.