TaxTMI 
TaxTMI 
2004 (11) TMI 422
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....the Appellant. Shri Hardik Modh, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these two appeals filed by the Revenue is whether the refund of Central Excise Duty claimed by M/s. Shri Jagdamba Polymers Ltd. is hit by the time limit specified in Section 11B of the Central Excise Act. 2. Shri Hitesh Shah, ld. SDR submitted that t....
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....upreme Court in the case of M/s. National Winder v. C.C.C. [2003 (154) E.L.T. 350 (S.C.)] that if the duty has been paid under protest by the manufacturer, the benefit of the same will be available to the customers also and the time limit specified under Section 11B of the Act will not be applicable. He, therefore, submitted that the matter was referred to the Larger Bench of the Supreme Court in ....
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....plicable to the facts of the present matter and as the duty was paid under protest by the manufacturer, the time limit specified in Section 11B for filing the refund claim is not invocable. 4. We have considered the submissions of both the sides. It has been provided in Section 11B of the Central Excise Act that any person claiming refund of any duty of excise has to make an application be....
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....ether the respondent herein was entitled to refund without complying with Section 11B of the Act on the ground that it had stepped into the shoes of NIL (manufacturer) which had paid the duty under protest......... Section 11B(2)(e) conferred a right on the buyer to claim refund in cases where he proved that he had not passed on the duty to any other person. The entire scheme of Section 11B showed....