In Brief
The Supreme Court dismissed appeals by Western Coalfields Ltd., a buyer of conveyor belts, challenging rejection of its refund claim for central excise duty. The manufacturer had paid the duty under protest during a classification dispute that was later resolved in its favour. The Court held that while the six-month limitation under Section 11B of the Central Excise Act does not apply to duty paid under protest, this exemption applies only to the person who actually paid the duty. A buyer claiming refund must comply with the six-month limitation from the date of purchase, regardless of the manufacturer's protest. The buyer's failure to file within six months rendered the claim time-barred and non-maintainable."
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