The department shall allow a claim for refund or credit as provided in Sections 7-1- 26 and 7-1-29 N.M. Stat. Ann. for the tax imposed by Section 7-17-5 N.M. Stat. Ann. and paid on alcoholic beverages destroyed in shipment, spoiled or otherwise damaged as to be unfit for sale or consumption upon submission of proof satisfactory to the department of such destruction, spoilage or damage.