Refund limitation for duty paid on supplementary invoice runs from the date of payment, subject to unjust enrichment.

Refund of central excise duty paid under a supplementary invoice for contractual price escalation was treated as arising from the date of such payment, not from the earlier removal of the goods, for computing limitation. On that basis, the refund application filed within six months of payment was within time. The refund remained subject to the statutory bar of unjust enrichment and the conditions of Section 11B of the Central Excise Act, 1944.

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Issues: Whether the refund claim of central excise duty paid on account of price escalation under a supplementary invoice was filed within limitation and was admissible.

Analysis: The duty paid pursuant to the supplementary invoice represented payment arising from contractual price variation and the relevant date for computing limitation was the date of such payment, not the earlier date of removal of the goods. The refund application was filed within six months from the date of payment and was therefore within time. The admissibility of refund remained subject to the bar of unjust enrichment.

Conclusion: The refund claim was held to be within limitation and admissible, subject to Section 11B of the Central Excise Act, 1944.

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