https://www.taxtmi.com/highlights?id=44662 Refund of central excise duty claimed by the buyer - duty was paid under protest - applicability of time limitation - The scheme of Section 11B makes a distinction between right of the manufacturer to claim refund from right of the buyer to claim refund treating them separate and distinct - Period of limitation application - Refund not allowed. en-us Fri, 22 Feb 2019 08:37:05 +0530 Fri, 22 Feb 2019 08:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44662 Refund of central excise duty claimed by the buyer - duty was paid under protest - applicability of time limitation - The scheme of Section 11B makes a distinction between right of the manufacturer to claim refund from right of the buyer to claim refund treating them separate and distinct - Period of limitation application - Refund not allowed. Highlights Central Excise Fri, 22 Feb 2019 08:37:05 +0530 https://www.taxtmi.com/highlights?id=44662