NATIONAL WINDER vs COMMNR. OF CENTRAL EXCISE, ALLAHABAD — C.A. No. 6456 - 6458/2000

Summary National Winder appealed the CEGAT majority decision that purchasers claiming excise duty refunds under Section 11B must do so within six months of purchase, with no extension even if the manufacturer paid duty under protest. The Supreme Court set aside this judgment, holding that the proviso exempting the six-month limitation applies when duty is paid under protest by the manufacturer, extending this benefit to purchaser refund claims as well. The Court remitted the matter to the appropriate authority for reconsideration, clarifying that purchasers must still satisfy Section 11B conditions regarding duty collection and non-passing of incidence. No order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.