Refund limitation for purchasers runs from purchase date; manufacturer's protest does not extend the purchaser's time limit.

Under Section 11B, a purchaser seeking refund must file within six months from the date of purchase, because the purchaser's claim is treated as independent of the manufacturer's refund position. The statutory relaxation for duty paid under protest was held to apply only to the person who actually paid under protest, not to the purchaser. The analysis also treats unjust enrichment as an additional bar, requiring the purchaser to show that the duty burden was borne and not passed on. On this reasoning, a refund claim filed after six months was held time-barred, and the manufacturer's protest did not extend the purchaser's limitation period.

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Issues: Whether a refund claim filed by a purchaser after six months from the date of purchase is barred by limitation under Section 11B where the manufacturer had paid duty under protest.

Analysis: The majority held that the purchaser's right to seek refund is independent and must be exercised within six months from the relevant date fixed by the statute, namely the date of purchase. The second proviso dispensing with the six-month limitation where duty has been paid under protest was held to apply to the person who paid the duty under protest, not to the purchaser. The statutory scheme was read as requiring the purchaser to establish both that he bore the duty burden and that he had not passed it on, and the doctrine of unjust enrichment was treated as an additional bar. The reasoning rejected the view that the purchaser could wait for the manufacturer's protest dispute to be decided before filing his own claim.

Conclusion: The purchaser's refund claim filed after six months from the date of purchase is time-barred, and the benefit of the manufacturer's protest is not available to the purchaser.

Dissenting Opinion: One Member held that where the manufacturer paid duty under protest and the protest is upheld, the limitation under Section 11B does not operate against the purchaser, who may seek refund subject to the unjust enrichment condition. Another Member concurred with this view.

Final Conclusion: The reference was answered against the purchaser, and the majority view treated the purchaser's claim as governed by the six-month limitation from purchase rather than by the manufacturer's protest.

Ratio Decidendi: Under Section 11B, the purchaser of goods must file a refund claim within six months from the date of purchase, and the manufacturer's payment of duty under protest does not suspend that limitation for the purchaser.

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