WESTERN COALFIELDS LTD. vs COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS

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 duty was paid under protest by the manufacturer. The Court held that the limitation period does not apply in cases where the duty was paid under protest, allowing the buyer's claim for refund. The judgment clarified the interpretation of Section 11B, emphasizing that the buyer is entitled to seek a refund despite the limitation period due to the circumstances of the payment.