173S. Application for refund of duty.-  (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.

Form:R