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<h1>Section 11B: Claiming Excise Duty Refunds Within One Year; Special Provisions for Exports and Unspent Deposits</h1> Section 11B of the Central Excise Act, 1944, outlines the procedure for claiming a refund of excise duty and any associated interest. Applicants must submit a refund request to the Assistant or Deputy Commissioner of Central Excise within one year from the relevant date, unless the duty was paid under protest. The refund will be credited to a fund unless it pertains to specific cases such as exports, unspent deposits, or duties not passed on to others. No refunds are granted outside these provisions, and notifications under certain clauses require parliamentary approval. The section also defines 'relevant date' for various scenarios.