M/S. SOUTH EASTERN COALFIELDS LTD. vs COMMNR. OF CENTRAL EXCISE,TRICHY/MADURAI

The Supreme Court addressed the issue of whether the six-month limitation period under Section 11B of the Central Excise Act, 1944 applies to refund claims made by a buyer when the excise duty was paid under protest by the manufacturer. The Court held that the limitation period does not apply in such cases, affirming that a buyer can claim a refund despite the duty being paid under protest. The judgment clarified the interpretation of Section 11B, emphasizing that the buyer's right to claim a refund is not barred by the limitation period when the duty was contested.