Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Applicability of limitation period for refund claims under Section 11B of the Central Excise Act, 1944 when the duty was paid under protest by the manufacturer and the refund is claimed by the buyer. CASE […]
Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) Date of the Judgment: 20 February 2019 Citation: 2019 INSC 141 Judges: A.M. Khanwilkar, J., Ajay Rastogi, J. Can a buyer claim a refund of excise duty paid by the manufacturer under protest, even if the buyer’s
Supreme Court clarifies refund claims under Section 11B of the Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Whether the limitation period of six months applies to refund claims filed by a buyer when the central excise duty was paid under protest by the manufacturer. CASE TYPE: Central Excise
