National Winder vs Commissioner Of C. Ex., Allahabad

The Supreme Court ruled that under Section 11B of the Central Excise Act, a purchaser claiming a refund must do so within six months from the date of purchase, and is not entitled to the benefit of the proviso allowing for claims when duty is paid under protest. The Court emphasized that the amendment in 1991 clarifies that both manufacturers and purchasers are bound by the six-month limitation for filing refund claims. The decision of the CEGAT was upheld, affirming the strict interpretation of the statutory time limit for refund applications.