In Brief
South Eastern Coalfields Ltd. (buyer) sought refund of excise duty on conveyor belts purchased from a manufacturer who had paid the duty under protest. The classification dispute was resolved in the manufacturer's favor by the Supreme Court in 1995. The buyer filed refund claims years later, well beyond the six-month limitation period. The Court held that a buyer claiming refund must independently comply with Section 11B of the Central Excise Act, 1944, including the six-month limitation period from the purchase date. The manufacturer's 'protest' does not exempt the buyer from this requirement. The buyer's and manufacturer's refund rights are separate and distinct. The appeals were dismissed as time-barred.
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