Western Coalfields Judgment 2019 Supreme Court

Western Coalfields v CCE : Judgment dated 20 Feb 2019.

In Western Coalfilelds Judgment (February 2019), it was Hon'ble Supreme Court. Court dismissed the appeal. Hon'ble J. Rastogi wrote the Judgment. 

The matter was regarding Excise laws.

Section 11B, Excise Act, 1944

Section 11B talks about claim for refund of duty.

"Section 11B deals with the claim of refund of duty as paid on his own accord by any person for refund of such duty to the competent authority before the expiry of six months from the relevant date as prescribed". Supreme Court held that where the duty was paid under protest in terms of the 2nd proviso to Section 11B(1), the period of limitation may not apply. Supreme Court also held that Although the buyer can also apply for refund provided the duty of excise is borne by the buyer and he had not passed on the incidence of such duty to any other person as referred to under Section 11B(2)(e) and the application has been moved within the period of six months from the relevant date of purchase of the goods by such person in terms of Section 11B(5)(B)(e) of the Act. 

Allied Photographs Judgment

Supreme Court referred Allied Photographs Judgment, wherein it was held that The entire scheme of Section 11­B showed the difference between the rights of a manufacturer to claim refund and the right of the buyer to claim refund as separate and distinct.  

Allied Photographs Judgment held the view of National Winder (2003) SCC  to be per incuriam.