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2020 ] HONDA SIEL POWER PRODUCTS v. UNION OF INDIA 37

(iv) in a case where duty of excise is provisionally assessed
under this Act, or the rules made thereunder, the date of
adjustment of duty after the final assessment thereof;
(v) in the case of excisable goods on which duty of excise has
been erroneously refunded, the date of such refund;
(vi) in the case where only interest is to be recovered, the
date of payment of duty to which such interest relates.
Section 11B. Claim for refund of duty and interest, if any, paid on such
duty. - (1) Any person claiming refund of any [duty of excise and interest,
if any, paid on such duty] may make an application for refund of such [du-
ty and interest, if any, paid on such duty] to the [Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise] before the expiry
of [one year] [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
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 [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) substituted by that Act :
Provided further that the limitation of [one year] shall not apply where any
[duty and interest, if any, paid on such duty] has been paid under protest.
(2) If, on receipt of any such application, the [Assistant Commissioner of
Central Excise or Deputy Commissioner of Central Excise] is satisfied that
the whole or any part of the [duty of excise and interest, if any, paid on
such duty] paid by the applicant is refundable, he may make an order ac-
cordingly and the amount so determined shall be credited to the Fund :
Provided that the amount of [duty of excise and interest, if any, paid on
such duty] as determined by the [Assistant Commissioner of Central Excise
or Deputy 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 -
(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;
(b) unspent advance deposits lying in balance in the applicant’s
account current maintained with the [Principal Commissioner
of Central Excise or Commissioner of Central Excise];
(c) refund of credit of duty paid on excisable goods used as in-
puts in accordance with the rules made, or any notification is-
sued, under this Act;
(d) the [duty of excise and interest, if any, paid on such duty] paid by
the manufacturer, if he had not passed on the incidence of such [duty
and interest, if any, paid on such duty] to any other person;

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