SAMRAT INTERNATIONAL (P) LTD. vs COLLECTOR OF CENTRAL EXCISE HYDERABAD

The Supreme Court held that under Section 11B of the Central Excises and Salt Act, 1944, the starting point for the limitation period for claiming a refund of excess excise duty is the date of payment of duty, which in this case was determined by the adjustment in the personal ledger account. The Court clarified that if the duty is paid under protest, there is no time bar for refund claims. The appeal was allowed, overturning the lower authorities' decisions that had denied the refund for the period from 1.4.1985 to 27.4.1985.