M/SSOUTH EASTERN COALFIELDS LTD. ( A SUBSIDIARY OF COAL INDIA LTD) REPRESENTED BY GENERAL MANAGER ( vs THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS

The Supreme Court ruled that the limitation period of six months 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 since the manufacturer had paid the duty under protest and the classification dispute was resolved in favor of the manufacturer, the buyer is entitled to claim a refund without being barred by the limitation period. The judgment of the Customs, Excise and Service Tax Appellate Tribunal rejecting the refund claim was set aside, allowing the appeal.