(5)Where any surplus is left after the adjustment under sub-section (4), the amount of such surplus shall either be credited to the Fund or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of Section 11-B and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Assistant 164[Principal Commissioner of Central Excise or Commissioner of Central Excise] for the refund of such surplus amount.]
