https://www.taxtmi.com/article/detailed?id=8451 Refunds of excise duty are available only under the statutory refund scheme when the claimant proves duty was paid or collected by him and that the incidence of duty was not passed on; the six-month limitation from the relevant date applies except where duty was paid under protest. The rights of manufacturers and purchasers are distinct: a manufacturer's payment under protest does not automatically permit a purchaser to claim refund unless the purchaser satisfies the statutory conditions, files within the relevant period, and proves absence of passing on or unjust enrichment. en-us Fri, 05 Apr 2019 05:58:01 +0530 Fri, 05 Apr 2019 05:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8451 Refunds of excise duty are available only under the statutory refund scheme when the claimant proves duty was paid or collected by him and that the incidence of duty was not passed on; the six-month limitation from the relevant date applies except where duty was paid under protest. The rights of manufacturers and purchasers are distinct: a manufacturer's payment under protest does not automatically permit a purchaser to claim refund unless the purchaser satisfies the statutory conditions, files within the relevant period, and proves absence of passing on or unjust enrichment. Articles Central Excise Fri, 05 Apr 2019 05:58:01 +0530 https://www.taxtmi.com/article/detailed?id=8451