1995 (5) TMI 165

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....ent. [Order]. - This appeal is against the order of the Collector of Central Excise (Appeals), Bangalore. The appellants are buyers of the goods and have claimed refund of the duty in terms of Sec. 11B of the Central Excises Act as the duty incidence had been passed on by the manufacturer to them. The appellants, however, have been ruled out for refund on grounds of limitation. The relevant ....

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....erefore, clear that the present refund claim filed on 14-6-1993 is hit by limitation." 2. The learned Consultant has pleaded that the manufacturer had paid the duty under protest and thereafter the orders on protest were passed and the refund became due in respect of the goods which were cleared on payment of duty under protest. He has pleaded that the appellant had purchased the goods muc....

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....n by the manufacturer, six months period is to be reckoned from the date of purchase of the goods by them. He pleaded that where the duty had been paid under protest the limitation can be taken to be suspended till the finalisation of the protest and it would start running from the day the order disposing the protest came to be passed. In the present case, this order was passed on 29-4-1992 and th....