SIDDHANT CHEMICALS Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD Sri Pankaj Bhatia, learned counsel for the petitioners and Sri B.K.S. Raghuvanshi, learned counsel appearing on behalf of the respondents. By means of the present writ petition, petitioner is seeking a direction to the respondents to pay the refund as claimed in various refund claims along with interest thereon, filed under Section 11BB of the Central Excise Act, 1944.

(2.) THE petitioner filed some of the refund claims in the year 2005, some in the year 2006 and some in the year 2007. The details of the claim are mentioned in the orders of adjudication dated 9 -4 -2007 and 12 -4 -2007. The said refund claim has been allowed by order dated 8 -7 -2007. However, interest on the pending refund claim has been denied in view of the letter dated 7 -4 -2007, the correct date of letter is 20 -4 -2007, by which the petitioner has informed that they have decided not to claim the interest against the claim.

(3.) RELIANCE is placed on the Circular No. -CX, dated 1 -10 -2002. The decision of the Apex Court in the case of Ranbaxy Laboratories Ltd. v. Union of India, reported in [ : 2011 (273) E.L.T. 3 (S.C.) : 2012 (27) S.T.R. 193 (S.C.). The Division Bench decision of this Court in the case of Aroma Chemicals v. Union of India, reported in : 2013 (298) E.L.T. 41 (All.).