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TMI Blog2003 (3) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... question, it is necessary to set out herein the relevant portion of Section 11B. The relevant portion of Section 11B reads as under:- "SECTION 11B. Claim for refund of duty. - (1) Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise before the expiry of six months from the relevant date in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12A) as the applicant may furnish to establish that the amount of duty of excise in relation to which such refund is claimed was collected from, or paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the factory for the purposes aforesaid; (c) in the case of goods to which banderols are required to be affixed if removed for home consumption but not so required when exported outside India, if returned to a factory after having been removed from such factory for export out of India, the date of entry into the factory; (d) in a case where a manufacturer is required to pay a sum, for a certain period, on the basis of the rate fixed by the Central Government by notification in the Official Gazette in full discharge of his liability for the duty leviable on his production of certain goods, if after the manufacture has made the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a claim for refund by the purchaser. 4. We are, therefore, unable to accept the majority view. The impugned judgment accordingly needs to be and is hereby set aside. 5. However, it must be clarified that 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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