Can Purchaser of goods claim refund of duty paid under protest by manufacturer

Western Coalfields Ltd Vs Commissioner of Central Excise Trichy/Madurai (Supreme Court) In the instant case, indisputedly the application was filed by the appellant as a buyer of the goods(conveyor belts) from M/s. Fenner (India) Ltd. who paid the duty under protest much after a period of limitation (six months) as prescribed under the mandate of law disentitles the claim of refund to the appellant as prayed for in view of the judgment of this Court in Commissoiner of Central Excise, Mumbai­ II Vs. Allied Photographics India Ltd. case (supra) holding that the purchaser of the goods was not en...