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TMI Blog2002 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 1991, the assessees claimed repayment of the amount of duty paid by them under protest. 2.In September, 1991 the provisions of Section 11B were amended, and it now read : "11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise before the expiry of six months from the relevant date in such form 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 12A as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or paid by, him and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d) the duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person; (e) the duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person; (f) the duty of excise borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette specify : Provided further that no notification under clause (f) of the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-rule (1) may be cleared for home consumption or export in the same manner as the goods which are finally assessed. Sub-rule (5) provides that 'when the duty leviable on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally assessed falls short of or in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be'. Any recoveries or refunds consequent upon the adjustment under sub-rule (5) of Rule 9B will not be governed by Section 11A or Section 11B, as the case may be." 5.It is fairly not disputed by learned Counsel for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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