M/S. Oswal Chemicals & Fertilizers Ltd vs Commnr. Of Central Excise, Bolpur

The Supreme Court held that under Section 11B of the Central Excise Act, 1944, any person can claim a refund of excise duty, and the appellant, having paid the duty indirectly through BPCL, has the locus standi to seek a refund. The Court found the dismissal of the refund claim by the lower authorities on the grounds of locus standi and wrong authority to be erroneous. The Court ruled in favor of the appellant, allowing the refund claim for the period from 25.09.1996 to 16.10.1996, thus reversing the decisions of the lower authorities.