Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise". — THE CENTRAL EXCISE ACT, 1944

4 . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise". Central Excise or Commissioner of Central Excise] 1 [or Deputy 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise]] before the expiry of 3 [two years] 4 [from the relevant date] 5 [in such form 6 [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 7 [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 8 [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:]

Section 4