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2003 (3) TMI 116 - SC - Central ExciseWhether purchaser who claims refund under Section 11B must do so within six months of the date of purchase of the goods? Held that:- Section 11B was amended in 1991. After the amendment by virtue of sub-clause (a) in Explanation "B" of Section 11B even a purchaser can claim refund. A manufacturer has to file his claim for refund within six months from the relevant date. The purchaser also has to file a claim for refund within six months from the date of purchase of the goods. As before refund can be claimed either by the manufacturer or by the purchaser, the conditions of Section 11B must be fulfilled viz., it must be shown that the amount of duty of excise in relation to which such refund is claimed was "collected from or paid" by the person claiming refund and that the incidence of such duty has not been passed on by him to any other person. Therefore, even in a claim for refund by the purchaser, he would have to satisfy the Department that these conditions are fulfilled before any refund can be made to him. In this view of the matter, we remit the matter back to the appropriate authority for consideration in the light of the law laid down herein.
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