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<h1>Application for Excise Duty Refund Approved; Cheque Issued After Verification of Documents and Assurance of No Prior Claims</h1> An application is submitted to the Assistant Commissioner of Central Excise for a refund of excise duty, detailing the amount claimed and the grounds for the claim. The applicant provides supporting documents and declares that no prior refund has been claimed or received. The refund is requested via a crossed cheque or money order. The claimant assures that the duty has not been passed on to others and agrees to repay any erroneous rebate within six months. The claim is scrutinized, found correct, and sanctioned, with a cheque issued for the refund amount. The process is verified and documented by the relevant authorities.