WESTERN COALFIELDS LTD vs COMMISSIONER OF CENTRAL EXCISE MADURAI

The Supreme Court ruled that the six-month limitation period under Section 11B of the Central Excise Act, 1944 does not apply when a refund claim is made for central excise duty paid under protest. The Court held that the buyer, having paid the duty through the manufacturer, is entitled to seek a refund despite the limitation, as the duty was paid due to a classification dispute that was resolved in favor of the manufacturer. The Court overturned the Tribunal's decision that rejected the refund claim on the grounds of limitation and unjust enrichment.