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, an assessee can claim a refund of duty even if the duty was paid by a manufacturer, provided the assessee is the actual buyer. The Court found that the lower authorities erred in denying locus standi to the appellant and in dismissing the refund claim on the grounds of limitation and wrong authority. The Court allowed the appeal, thereby granting the appellant the right to claim a refund for the duty paid on Naphtha for the specified period.