Refund of excise duty paid can be claimed by filing
an application to the Asst./Deputy Commissioner of Central Excise
having jurisdiction over the factory of the assessee (Sec. 11B).
The application should be filed before the expiry of one year from
the relevant date which is, generally, the date of payment of duty
. This time limit does not, however, apply, where the duty has been
paid under protest
The application should be filed in a prescribed form and should
be accompanied by evidence to establish that the amount of duty
claimed as refund was collected from, or paid by, the applicant
and the incidence of such duty had not been passed on by him to
any other person.
If the onus of proving that the incidence of duty has not been
passed on is not discharged, and the amount is held to be refundable,
it will be credited to a fund called the "Consumer Welfare
Fund" (Section 12C) and utilised by the Central Government
for the welfare of the consumers.
If the onus is discharged, the amount, will be paid to the applicant.
Refunds relating to rebate of excise duty paid on goods exported
or on raw materials used in the manufacture of goods exported and
unspent PLA deposits, shall also be paid to the applicant.
If any refundable amount is not paid to the applicant within three
months from the date of filing of an application which is complete
in all respects, shall be paid for the period between the expiry
of three months and the date of refund (Sec.11BB).