https://www.taxtmi.com/caselaws?id=46560 Section 11B was interpreted to allow a purchaser to claim refund after the 1991 amendment, with the purchaser's relevant date treated as the date of purchase. The proviso excluding the six months' limitation where duty was paid under protest was held to apply broadly to all refund claims under Section 11B, not only to manufacturers. A manufacturer's protest was sufficient to attract the proviso for a purchaser's claim, provided the substantive refund conditions were met, including that the duty was collected from or paid by the claimant and the incidence had not been passed on. en-us Tue, 11 Mar 2003 00:00:00 +0530 Thu, 22 Jan 2015 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46560 Section 11B was interpreted to allow a purchaser to claim refund after the 1991 amendment, with the purchaser's relevant date treated as the date of purchase. The proviso excluding the six months' limitation where duty was paid under protest was held to apply broadly to all refund claims under Section 11B, not only to manufacturers. A manufacturer's protest was sufficient to attract the proviso for a purchaser's claim, provided the substantive refund conditions were met, including that the duty was collected from or paid by the claimant and the incidence had not been passed on. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46560