https://www.taxtmi.com/caselaws?id=110215 Refund of excise duty under Section 11B can be claimed only by the person who actually paid the duty to the Government. A purchaser who merely pays a price inclusive of duty to the seller does not acquire locus standi to seek refund, because the refund mechanism is linked to the original duty payment by the manufacturer. The claim must also be made before the jurisdictional Central Excise authority competent over that duty payment; an authority over the purchaser's factory cannot re-open or sanction refund of duty originally paid by the refinery. The refund claim was therefore not maintainable. en-us Thu, 20 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110215 Refund of excise duty under Section 11B can be claimed only by the person who actually paid the duty to the Government. A purchaser who merely pays a price inclusive of duty to the seller does not acquire locus standi to seek refund, because the refund mechanism is linked to the original duty payment by the manufacturer. The claim must also be made before the jurisdictional Central Excise authority competent over that duty payment; an authority over the purchaser's factory cannot re-open or sanction refund of duty originally paid by the refinery. The refund claim was therefore not maintainable. Case-Laws Central Excise Thu, 20 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110215