In Brief
A coal company (buyer) purchased conveyor belts from a manufacturer who had paid central excise duty under protest while a classification dispute was pending. After the dispute was resolved in the manufacturer's favour by the Supreme Court, the buyer sought refund of the duty. The key issue was whether the six-month limitation period under Section 11B of the Central Excise Act applies to the buyer's refund claim. The Court held that while duty paid under protest may exempt the manufacturer from time limits, a buyer's refund claim is separate and distinct, and must be filed within six months from the date of purchase. Since the buyer's application was filed years after purchase, it was time-barred and the appeal was dismissed.
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