https://www.taxtmi.com/caselaws?id=48788 Under Section 11B, a purchaser seeking refund must file within six months from the date of purchase, because the purchaser's claim is treated as independent of the manufacturer's refund position. The statutory relaxation for duty paid under protest was held to apply only to the person who actually paid under protest, not to the purchaser. The analysis also treats unjust enrichment as an additional bar, requiring the purchaser to show that the duty burden was borne and not passed on. On this reasoning, a refund claim filed after six months was held time-barred, and the manufacturer's protest did not extend the purchaser's limitation period. en-us Tue, 04 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48788 Under Section 11B, a purchaser seeking refund must file within six months from the date of purchase, because the purchaser's claim is treated as independent of the manufacturer's refund position. The statutory relaxation for duty paid under protest was held to apply only to the person who actually paid under protest, not to the purchaser. The analysis also treats unjust enrichment as an additional bar, requiring the purchaser to show that the duty burden was borne and not passed on. On this reasoning, a refund claim filed after six months was held time-barred, and the manufacturer's protest did not extend the purchaser's limitation period. Case-Laws Central Excise Tue, 04 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48788