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TMI Blog2004 (11) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in these two appeals filed by the Revenue is whether the refund of Central Excise Duty claimed by M/s. Shri Jagdamba Polymers Ltd. is hit by the time limit specified in Section 11B of the Central Excise Act. 2. Shri Hitesh Shah, ld. SDR submitted that the respondents had filed refund claims on the ground that they had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 350 (S.C.)] that if the duty has been paid under protest by the manufacturer, the benefit of the same will be available to the customers also and the time limit specified under Section 11B of the Act will not be applicable. He, therefore, submitted that the matter was referred to the Larger Bench of the Supreme Court in the case of M/s. Allied Photographics India Ltd. as the Supreme Court fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r protest by the manufacturer, the time limit specified in Section 11B for filing the refund claim is not invocable. 4. We have considered the submissions of both the sides. It has been provided in Section 11B of the Central Excise Act that any person claiming refund of any duty of excise has to make an application before the expiry of six months from the relevant date. Second proviso to sub-sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11B of the Act on the ground that it had stepped into the shoes of NIL (manufacturer) which had paid the duty under protest......... Section 11B(2)(e) conferred a right on the buyer to claim refund in cases where he proved that he had not passed on the duty to any other person. The entire scheme of Section 11B showed the difference between the rights of a manufacturer to claim refund and the rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Allahabad [2003 (154) E.L.T. 35] in which it has been held that if duty is paid by a manufacturer under protest then limitation of six months will not apply to a claim of refund by a purchaser. For the reasons given hereinabove, we hold that the said judgment is per incuriam . 5. Thus, following the judgment of the Apex Court, we held that the refund claims filed by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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