M/S WESTERN COALFIELDS LTD. vs COMMNR. OF CENTRAL EXCISE, KOLKATA

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, allowing the buyer's claim for refund to proceed. The judgment clarified that the buyer is entitled to a refund despite the limitation argument raised by the excise department.