Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The Court held that the buyer's refund claim is time-barred as it was filed beyond six months from the date of purchase, and the manufacturer's protest does not extend the limitation for the buyer.
20 Feb 2019The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...
