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2006 (4) TMI 157 - HIGH COURT OF JUDICATURE OF MADHYA PRADESHInterest on delay in refund of Modvat credit - Writ jurisdiction - Held that: - the provisions of Rule 57H and the notification issued thereunder enable refund under the Modvat credit scheme but even in such cases the procedure and limitation for claiming such refund would be governed by the provisions of Section 11B of the Central Excise Act - with effect from 26-8-1995 till the date of settlement of the claim i.e. 28-6-2002 petitioner was entitled to interest at the rate notified by the Central Govt. in accordance with the provisions of Section 11BB of the Central Excise Act - petition allowed.
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