[11-B. Claim for refund of 113[duty and interest, if any, paid on such duty]. (1) Any person claiming refund of any 114[duty of excise and interest, if any, paid on such duty] may make an application for refund of such 112[duty and interest, if any, paid on such duty] to the Assistant 115[Principal Commissioner of Central Excise or Commissioner of Central Excise] 116[or Deputy 117[Principal Commissioner of Central Excise or Commissioner of Central Excise]] before the expiry of 118[two years] 119[from the relevant date] 120[in such form 121[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 12-A) as the applicant may furnish to establish that the amount of 109[duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such 122[duty and interest, if any, paid on such duty] had not been passed on by him to any other person:Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) as substituted by that Act:]Provided 123[further] that the limitation of 124[two years] shall not apply where any 112[duty and interest, if any, paid on such duty] has been paid under protest.
