ORDER

These appeals are against a decision of the Larger Bench of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT). The majority have held that a purchaser who claims refund under Section 11B must do so within six months of the date of purchase of the goods. It is held that the purchaser is not entitled to the benefit of the proviso to that Section even if the manufacturer has paid the duty under protest.

2. To consider the 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 him and th