(6)Any amount of refund determined under sub-rule (3) shall be credited to the Fund:Provided that the amount of refund, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to-(a)the duty of excise paid by the manufacturer, if he had not passed on the incidence of such duty to any other person;or(b)the duty of excise borne by the buyer, if he had not passed on the incidence of such duty to any other person.
