Refund can be claimed by person other than Manufacturer in certain conditions – SC

CA Urvashi Porwal Brief of the Case In the case of M/s. Oswal Chemicals & Fertilizers Ltd. Vs Commissioner of Central Excise, Bolpur, it was held that a person who is ultimately aggrieved with the payment of the duty and challenges the order successfully can seek the refund as per Rule 11B of the act. It has been further pointed out that in case, the refund application is filed by the person other than manufacturer then even filing of the appeal should be treated as protest as per Rule 233B. Brief facts The appellant purchased Naphtha from BPCL and IOCL on payment of duty. Under Rule 192 o...