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2023 (9) TMI 15 - HC - Central ExciseRefund of amount paid under protest - SCN not adjudicated for more than 25 years - HELD THAT:- The decision of the Division Bench of this Court in PREMIER LTD. (FORMERLY KNOWN AS THE PREMIER AUTOMOBILES LTD.) , MAITREYA V. DOSHI VERSUS THE UNION OF INDIA, THE COMMISSIONER OF CENTRAL EXCISE, THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE [2017 (2) TMI 981 - BOMBAY HIGH COURT] wherein in similar circumstances a Division Bench of this Court, being confronted with a similar issue pertaining to the belated adjudication of a show cause notice issued 25 years back, observed that failure of the adjudicating authority to adjudicate upon the same, for about 25 years, itself would be illegal, and that the authorities could not have been liberal in granting adjournment and not adjudicating the show cause notice for such a long lapse of time. The Respondents are directed to refund to the Petitioner INR 10,69,666/- deposited by the Petitioner under protest during the course of the investigation with interest at the rate 12 per cent per annum from the date of deposit till the date of actual refund - petition allowed.
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