Rule 9B of the Central Excise Rules, 1944 - Refund of duty

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....Excise Rules, 1944 - Refund of duty Notification No. 45/99-CE(NT) Dated 25th June, 1999 In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central G....

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....ely :- "Provided that, if an assesse is entitled to a refund, such refund shall not be made to him except in accordance with the procedure established under sub-section (2) of section 11B of the Act....