TMI Blog2003 (3) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... itions 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. - 6456-6458 of 2000 - - - Dated:- 11-3-2003 - S.N. Variava and B.P. Singh, JJ. [Order]. - These appeals are against a decision of the Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealt with in accordance with the provisions of sub-section (2) substituted by that Act : Provided further that the limitation of six months shall not apply where any duty has been paid under protest. (2) and (3) ………………………………………………….. Explanation. - For the purpose of this section - (A) ……………………………….. (B) 'relevant date' means, - (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods, - (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India; or (ii) if the goods are exported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchaser also has to file a claim for refund within six months from the date of purchase of the goods. The wordings of the proviso are relevant viz., "Provided further that the period of limitation of six months shall not apply where any duty has been paid under protest". Significantly, the proviso does not state that the period of limitation of six months will not apply where no protest has been lodged by the purchaser. Duty will always be paid by the manufacturer. Under Rule 233-B, at the time the manufacturer pays duty, he has to lodge a protest. A receipt or endorsement of "duty paid under protest" is issued to the manufacturer. There is no Rule or provision by which protest can be lodged by a purchaser. The wording of the proviso shows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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