Case Law Details
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 entitled to claim refund of duty made under protest by the manufacturer without complying the mandate of Section 11B of the Act, 1944.
FULL TEXT OF THE SUPREME COURT JUDGMENT
The present batch of appeals are directed against the judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal, at South Zonal Bench, Chennai (hereinafter being referred to as “Tribunal”) rejecting the claim of the appellant (buyer) for refund of the claim of the central excise duty under Section 11B of the Central Excise Act, 1944(hereinafter being referred to as “the Act”) which was paid under protest by the manufacturer(M/s. Fenner (India) Ltd.).
2. The short point for consideration in the present batch of appeals is whether the period of limitation of six months shall apply where the refund of central excise duty has been claimed by the buyer and paid by the manufacturer(M/s. Fenner (India) Ltd.) under protest.
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