(1) Section 3B of the Act. In order to get refund of excise duty according to sub-section (5) of ..., an application shall be submitted to the excise officer in the format prescribed by the department.
(2) Along with the application submitted according to sub-rule (1), the department shall submit the export certification documents as prescribed.
(3) According to sub-section (6) of Section 3B of the Act, if the amount of excise duty to be refunded is more than twenty thousand rupees, the payment shall be made by check to the bank account of the concerned person.