2002 (4) TMI 65

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....decided in their favour, on 17th January, 1991, the assessees claimed repayment of the amount of duty paid by them under protest. 2.In September, 1991 the provisions of Section 11B were amended, and it now read : "11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise before the expiry of six months from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including the documents referred to in section 12A as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claime....

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....mmissioner of Central Excise; (c)       refund of credit of duty paid on excisable goods used as inputs in accordance with the rules made, or any notification issued, under this Act; (d)        the duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person; (e)        the duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person; (f)         the duty of excise borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette specify : P....