Excise duty refund standing belongs to the duty payer, not a purchaser who never paid tax to the Government.

Refund of excise duty paid under mistake of law is available to the person who actually paid the duty to the Government. Under the Central Excises and Salt Act, 1944 and the Central Excise Rules, 1944, collection is directed at the manufacturer or producer, and Section 11A likewise proceeds against the manufacturer for short payment. Although Section 11B uses the words "any person," it does not extend refund standing to a consumer or purchaser who did not remit the duty. The purchaser's proper remedy, if any, lies against the manufacturers from whom the goods were bought, and the refund claim against the Government was rejected.

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Issues: Whether a purchaser who is not the manufacturer of the excisable goods has locus standi to claim refund of duty allegedly paid under mistake of law to the Government.

Analysis: Duty under the Central Excises and Salt Act, 1944 is levied on goods produced or manufactured in India, and the scheme of collection under Rule 9 of the Central Excise Rules, 1944 contemplates collection from the manufacturer or producer. If duty is paid in excess, the person entitled to seek refund is the person who paid the duty. Section 11A similarly proceeds against the manufacturer for short payment, and Section 11B, though using the expression 'any person', cannot be read to include a consumer who did not pay duty to the Government. The proper remedy, if any, lies against the manufacturers from whom the goods were purchased.

Conclusion: The purchaser had no locus standi to claim refund from the Government, and the refund claim was rightly rejected.

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