https://www.taxtmi.com/caselaws?id=407048 A buyer's refund claim under Section 11B of the Central Excise Act, 1944 is independent of the manufacturer's payment of duty under protest, and the proviso excluding the six-month limit for protested payments applies only to the person who paid under protest. A purchaser must still file within the prescribed limitation period, counted from the relevant date of purchase, and satisfy the statutory refund conditions under Section 11B. The earlier view in National Winder was treated as per incuriam in Allied Photographics, and Western Coalfields followed that interpretation. The buyer's refund application was therefore barred by limitation and not maintainable. en-us Thu, 18 Mar 2021 00:00:00 +0530 Thu, 29 Apr 2021 10:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407048 A buyer's refund claim under Section 11B of the Central Excise Act, 1944 is independent of the manufacturer's payment of duty under protest, and the proviso excluding the six-month limit for protested payments applies only to the person who paid under protest. A purchaser must still file within the prescribed limitation period, counted from the relevant date of purchase, and satisfy the statutory refund conditions under Section 11B. The earlier view in National Winder was treated as per incuriam in Allied Photographics, and Western Coalfields followed that interpretation. The buyer's refund application was therefore barred by limitation and not maintainable. Case-Laws Central Excise Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407048