Commissioner Of Central ... vs M/S Allied Photographics India Ltd

The Supreme Court addressed the question of whether a claim for refund after final assessment is governed by Section 11B of the Central Excise Act, 1944. The Court held that the provisions of Section 11B apply to refund claims, establishing that such claims must be made within the prescribed time limit following the final assessment. The matter was referred to a larger bench due to inconsistencies with prior judgments, particularly distinguishing the decisions in Sinkhai Synthetics and Chemicals Pvt. Ltd. and Collector of Central Excise, Chennai v. T.V.S. Suzuki Ltd. from the nine-Judge bench ruling in Mafatlal Industries Ltd. v. Union of India.