https://www.taxtmi.com/caselaws?id=113088 In a refund claim under Section 11B by a person other than the manufacturer, the exclusion of the six months' limitation for duty paid under protest applies only if the claimant himself paid the duty under protest. The Tribunal construed the proviso in the context of the amended refund scheme, under which the relevant date for a non-manufacturer claimant is the date of purchase, and held that the protest mechanism in Rule 233B is tied to payment by the assessee who seeks relief. A protest by the manufacturer did not extend the benefit to the buyer, so the limitation period continued to apply to the claim. en-us Fri, 07 Jan 1994 00:00:00 +0530 Thu, 03 May 2012 16:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113088 In a refund claim under Section 11B by a person other than the manufacturer, the exclusion of the six months' limitation for duty paid under protest applies only if the claimant himself paid the duty under protest. The Tribunal construed the proviso in the context of the amended refund scheme, under which the relevant date for a non-manufacturer claimant is the date of purchase, and held that the protest mechanism in Rule 233B is tied to payment by the assessee who seeks relief. A protest by the manufacturer did not extend the benefit to the buyer, so the limitation period continued to apply to the claim. Case-Laws Central Excise Fri, 07 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113088