Section 11
[(2) If, on receipt of any such application, the Assistant 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise] 1 [or Deputy 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise]] is satisfied that the whole or any part of the 7 [duty of excise and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:
11 [(2) If, on receipt of any such application, the Assistant 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise] 1 [or Deputy 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise]] is satisfied that the whole or any part of the 7 [duty of excise and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:
Provided that the amount of 7 [duty of excise and interest, if any, paid on such duty] as determined by the Assistant 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise] 1 [or Deputy 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise]] under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to—
(a) rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India;