Union Of India (Uoi) vs Namdang Tea Estate

The Supreme Court addressed the issue of refund of excise duty under Section 11B of the Central Excises and Salt Act, 1944, where the respondent's claim was rejected as it was beyond the six-month limitation period. The Court found that the High Court's reliance on Salonah Tea Co. Ltd. was misplaced, as that case did not pertain to the specific provisions of Section 11B. The Supreme Court allowed the appeal, set aside the High Court's order, and stated that no interest would be charged on any refunded amount due to the peculiar circumstances of the case.