In Brief
Western Coalfields Limited, a coal mining PSU, sought refund of central excise duty on conveyor belts purchased from a manufacturer that had paid duty under protest due to pending classification disputes. The Supreme Court dismissed the appeal, holding that a buyer's refund claim under Section 11B of the Central Excise Act must comply with the six-month limitation period from the date of purchase, irrespective of whether the manufacturer paid duty under protest. The manufacturer's protest does not extend to the buyer's separate claim; manufacturers and buyers have distinct legal rights regarding refund applications."]
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