Supreme Court Dismisses Buyer's Refund Claim in Central Excise Duty Case — Limitation Period Applies Separately to Buyer. The Court held that the period of limitation of six months under Section 11B(1) of the Central Excise Act, 1944 applies to a buyer's refund claim even if the manufacturer paid duty under protest, as the rights of manufacturer and buyer are distinct.
20 Feb 2019The case involves a batch of appeals by Western Coalfields Ltd. (the appellant/buyer) against the rejection of its refund claim for central excise dut...
