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2014 (7) TMI 439 - CESTAT CHENNAIDenial of Refund claim - due date of filing of claim in case of buyer of goods - Classification of goods held in favour of assessee by Supreme Court [1995 (3) TMI 89 - SUPREME COURT OF INDIA] - Revenue denied refund claim of duty paid as barred by limitation - Held that:- Section 11B dealt with claim for refund of duty. It did not deal with making of refund. Therefore, Section 11B(3) stated that no refund shall be made except in terms of Section 11B(2). 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 - purchaser is bound to file his claim for refund of duty paid under protest by the manufacturer, within the period of limitation prescribed under Section 11B, this period having to be reckoned with reference to the date of purchase of the goods. It may be noted that the law differentiates the "manufacturer" and the "purchaser" for purposes of refund of duty. - Following decisions of M/s. Western Coal Fields Ltd. [2005 (8) TMI 7 - CESTAT - Chennai] - Decided against Assessee.
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