In Brief
Western Coalfields Ltd, a coal mining public sector undertaking, purchased conveyor beltings from a manufacturer who had paid central excise duty under protest during a classification dispute. After the Supreme Court resolved the classification dispute in the manufacturer's favour, the buyer filed a refund claim in December 1996 for purchase periods spanning July 1988 to January 1994. The Court held that a buyer's refund claim under Section 11B of the Central Excise Act, 1944 must be filed within six months of purchase, regardless of whether the manufacturer originally paid the duty under protest. The buyer's rights and the manufacturer's rights are separate and distinct under the statute. Since the buyer's application was filed long after the six-month limitation period, it was time-barred and correctly rejected.
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