Excise & Customs : Supreme Court on law of refund : (a) 'buyer' or 'any person' who has borne burden of duty may file claim for refund; (b) buyer may file refund claim before authorities having jurisdiction over manufacturer; (c) even buyer may lodge protest and there is no form for lodging protest by buyer; and (d) protest must also be lodged within time-limit for claiming refund and, therefore, time-limit of refund would not get extended, if protest is lodged after expiry of time-limit.
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