Rule 9B of the Central Excise Rules, 1944 - Refund of duty - 045/99 - Central Excise - Non Tariff

Refund procedure required: refunds payable only through the prescribed statutory mechanism under the Act for central excise.

The amendment inserts a proviso to Rule 9B(5) of the Central Excise Rules, 1944 requiring that where an assessee is entitled to a refund, such refund shall not be made except in accordance with the procedure established under sub section (2) of section 11B of the Act, thereby conditioning disbursement on compliance with the statutory refund mechanism.