DHARAMPAL SATYAPAL LTD. Vs. UNION OF INDIA
HIGH COURT OF GAUHATI
DHARAMPAL SATYAPAL LTD.
UNION OF INDIA
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Ajit Singh, J. -
(1.) By this petition, the petitioner has essentially prayed for quashing of order dated 1-7-2013 passed by Respondent No. 2, whereby its claim for interest on account of delayed refund of excise duty has been rejected.
(2.) Petitioner is a registered company and is engaged in the manufacture of Pan-Masala (Non-Tobacco). Its claim for refund of excise duty amounting to Rs. 4,71,45,503/- was sanctioned vide order dated 18-6-2013 by Respondent No. However, the petitioner's claim for payment of interest amount on the delayed refund of Excise duty has been rejected by him vide impugned order dated 1-7-2013 on the ground that refund does not fall within the purview of Section 11B of the Central Excise Act. Aggrieved, the petitioner has filed the present petition.
(3.) Admittedly, the question of payment of interest on the delayed refund of Excise duty has already been settled by a Division Bench of this Court in Amalgamated Plantations (P) Ltd. v. Union of India, 2013 (2) G.L.T. 413 = 2013 (296) E.L.T. 13 (Gau.).
The Division Bench has held that Section 11B of the Central Excise Act does not exclude claim of refund made in terms of the Notification dated 8-7-1999 and therefore the assessee is entitled to interest under Section 11BB of the Central Excise Act on the excise duty refunded to them. This being the situation, we direct the Excise Officer to determine the interest amount payable to the petitioner for the relevant period within 3 months from today. In the result, we also quash the impugned order dated 1-7-2013 of the Assistant Commissioner, Central Excise.;
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