Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B(1) Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) is distinct from the manufacturer's right, and the benefit of the second proviso (waiver of limitation for duty paid under protest) does not extend to the buyer.
20 Feb 2019The Supreme Court dismissed a batch of appeals filed by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central exci...
