Section 11B. Claim for refund of

1[ 11B. Claim for refund of 2[ duty and interest, if any, paid on such duty ].— (1) Any person claiming refund of any[3] [duty of excise and interest, if any, paid on such duty] may make an application for refund of such[2] [duty and interest, if any, paid on such duty] to the Assistant[4] [Principal Commissioner of 1. Ins. by Act 25 of 1978, s. 21, (w.e.f. 1-8-1978). 2. Subs. by Act 18 of 2008, s. 80(i)(b), for "duty" (w.e.f. 10-5-2008). 3. Subs. by ibid , s. 80(i)(a), for "duty of excise". 4. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise". Central Excise or Commissioner of Central Excise][1] [or Deputy[2] [Principal Commissioner of Central Excise or Commissioner of Central Excise]] before the expiry of[3] [two years][4] [from the relevant date][5] [in such form[6] [and manner]] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12-A) as the applicant may furnish to establish that the amount of[7] [duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such[8] [duty and interest, if any, paid on such duty] had not been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) as substituted by that Act:] 9[Provided further that] the limitation of 3[two years] shall not apply where any 8[duty and interest, if any, paid on such duty] has been paid under protest. 10[* * *] 11[(2) If, on receipt of any such application, the Assistant 2[Principal Commissioner of Central Excise or Commissioner of Central Excise][1] [or Deputy[2] [Principal Commissioner of Central Excise or Commissioner of Central Excise]] is satisfied that the whole or any part of the[7] [duty of excise and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund: Provided that the amount of[7] [duty of excise and interest, if any, paid on such duty] as determined by the Assistant[[2]] [Principal Commissioner of Central Excise or Commissioner of Central Excise] 1[or Deputy 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]] under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to— by the Assistant[[2]] [Principal Commissioner of Central Excise or Commissioner of Central Excise] (a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; 1. Ins. by Act 27 of 1999, s. 119. 2. Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise". 3. Subs. by Act 28 of 2016, s. 143, for "one year". 4. Subs. by Act 44 of 1980, s. 49, for "from the date of payment of duty". 5. Ins. by Act 40 of 1991, s. 3(b) (w.e.f. 20-9-1991). 6. Ins. by Act 22 of 1995, s. 74. 7. Subs. by Act 18 of 2008, s. 80(i)(a), for "duty of excise". 8. Subs. by ibid , s. 80(i)(b), for "duty". 9. Ins. by Act 40 of 1991, s. 3 (w.e.f. 20-9-1991).