Time barred Excise duty Refund claim paid under Protest by buyer & manufacturer

CCE Vs Allied Photographics India Ltd. (Supreme Court) Supreme Court has rejected time-barred refund claim of central excise duty by the buyer, in a case where duty was paid under protest by the manufacturer- seller. It observed that scheme of Excise Section 11B makes a distinction between rights of a manufacturer and that of the buyer. FULL TEXT OF THE SUPREME COURT JUDGEMENT Finding inconsistencies between two decisions of three-Judge Benches of this Court in the case of Sinkhai Synthetics and Chemicals Pvt. Ltd. v. Collector of Central Excise [2002 (143) ELT 17] and Collector of Central ...