Refund of excise duty: procedural filing, proof of non passing of incidence and strict limitation govern entitlement and disbursement. Refund entitlement requires filing a prescribed application within one year of the relevant date, supported by specified documents and proof that the duty incidence was not passed on; exceptions to the one year limit include payments made under protest, appeals treated as protest payments, provisional deposits, and judicially established entitlements. Departmental scrutiny at range and divisional levels, audit requirements, and sanction as Order in Original govern disbursement, while amounts shown as duties collected in excess must be deposited and may attract interest; where incidence was passed on, refunds may be diverted to a consumer welfare fund.