https://www.taxtmi.com/caselaws?id=258470 Section 11B permits a refund claim by a purchaser who has borne excise duty, provided the incidence has not been passed on, and the relevant date for such a claimant is the date of purchase. A claim filed before the Central Excise authorities at Durgapur was treated as made before the proper jurisdictional authority on the facts stated. However, refund remains subject to the six-month limitation, and payment under protest will protect the claim only if shown within that period. On the stated facts, the refund claim was held time-barred and not saved by protest. en-us Mon, 30 Mar 2015 00:00:00 +0530 Fri, 10 Aug 2018 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258470 Section 11B permits a refund claim by a purchaser who has borne excise duty, provided the incidence has not been passed on, and the relevant date for such a claimant is the date of purchase. A claim filed before the Central Excise authorities at Durgapur was treated as made before the proper jurisdictional authority on the facts stated. However, refund remains subject to the six-month limitation, and payment under protest will protect the claim only if shown within that period. On the stated facts, the refund claim was held time-barred and not saved by protest. Case-Laws Central Excise Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258470