https://www.taxtmi.com/caselaws?id=44719 Where excise duty was collected from the manufacturer though later held not exigible, the purchaser's remedy is to seek refund through an application under Section 11B. The Court indicated that this course is available only if the writ petition was filed within six months of payment of duty by the purchaser; if so, the refund application may be filed within sixty days from the date of the order. Any such application must then be decided in accordance with the principles laid down in Mafatlal Industries v. Union of India. en-us Wed, 22 Jan 1997 00:00:00 +0530 Sat, 03 Jul 2010 13:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44719 Where excise duty was collected from the manufacturer though later held not exigible, the purchaser's remedy is to seek refund through an application under Section 11B. The Court indicated that this course is available only if the writ petition was filed within six months of payment of duty by the purchaser; if so, the refund application may be filed within sixty days from the date of the order. Any such application must then be decided in accordance with the principles laid down in Mafatlal Industries v. Union of India. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44719