WESTERN COALFIELDS LIMITED THROUGH ITS MD vs COMMNR. OF CENT.EXC.AND CUST.,AURANGABAD

The Supreme Court addressed the applicability of the six-month limitation period under Section 11B of the Central Excise Act, 1944 for 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 cases where the duty was paid under protest, allowing the buyer's claim for refund. The judgment clarified that the buyer is entitled to seek a refund despite the time elapsed since the duty was paid, emphasizing the principle of unjust enrichment.