Sinkhai Synthetics & Chemicals Pvt. ... vs Collector Of Central Excise

The Supreme Court addressed the interpretation of Section 11-B of the Central Excise Act regarding the refund of excise duty paid under protest. The Court held that the amendment to Section 11-B, which allows for a refund application to be made without the six-month limitation if the duty was paid under protest, is applicable to cases where the duty was paid prior to the amendment. The Court ruled in favor of the assessees, affirming their right to claim a refund of the excise duty paid under protest, thereby reinforcing the principle that legislative amendments can impact pending claims.