173S. Application for refund of
(1) Any person claiming refund of any duty of excise shall make an application
in duplicate, for refund of such duty in the proper form to the Assistant
Commissioner of Central Excise or Deputy Commissioner of Central Excise
having jurisdiction over the factory of manufacture or the warehouses
appointed and registered under rule 140, to which goods are
moved and from where such goods are cleared for home
consumption on payment of duty, as the case may be.
(2) An application for refund shall be made in accordance
with the provisions of section 11B of the Act.