In Brief
Western Coalfields Ltd, a coal mining company, purchased conveyor belts from the manufacturer M/s. Fenner (India) Ltd., who had paid central excise duty under protest. The buyer sought refund of this duty but filed its claim more than six months after purchase. The Supreme Court held that the six-month limitation period under Section 11B of the Central Excise Act applies separately to buyers and manufacturers. While duty paid under protest by a manufacturer may not be barred by limitation, a buyer must independently apply within six months of purchase to claim refund. The manufacturer's protest does not extend the buyer's limitation period. Since the buyer filed its claim beyond six months, the appeals were dismissed.
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