https://www.taxtmi.com/caselaws?id=165534 Refund of excise duty could be claimed only by the person who actually paid the duty and only within the prescribed limitation period. Since the sellers, not the buyer, had paid the duty to the Excise authorities, the buyer acquired no independent refund right. The sellers also had not filed any refund application in time, so any later claim by them was time-barred. Renewal of the buyer's licence, or the indirect incidence of duty in the sale price, did not alter the position or justify a direction for refund to either the buyer or the sellers. en-us Wed, 09 Jul 1975 00:00:00 +0530 Thu, 31 Jul 2014 14:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165534 Refund of excise duty could be claimed only by the person who actually paid the duty and only within the prescribed limitation period. Since the sellers, not the buyer, had paid the duty to the Excise authorities, the buyer acquired no independent refund right. The sellers also had not filed any refund application in time, so any later claim by them was time-barred. Renewal of the buyer's licence, or the indirect incidence of duty in the sale price, did not alter the position or justify a direction for refund to either the buyer or the sellers. Case-Laws Central Excise Wed, 09 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165534