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2021 (9) TMI 270 - HC - Central ExciseInterest on the delayed refund - delayed refund was of certain exemptions - Applicability of Section 11 BB of the Central Excise Act - HELD THAT:- The writ appeal is dismissed as withdrawn subject to the condition that Revenue will pay the amount as directed by the learned Single Judge in M.K. JOKAI AGRI PLANTATIONS (P) LTD., MUTTUCK TEA ESTATE VERSUS THE UNION OF INDIA, ASSISTANT COMMISSIONER, CENTRAL GOODS & SERVICE TAX, DIBRUGARH, DEPUTY COMMISSIONER, CENTRAL GOODS & SERVICE TAX, DIBRUGARH, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, [2021 (2) TMI 828 - GAUHATI HIGH COURT] but that shall be subject to the decision of the Hon’ble Apex Court in the pending in SLP (C) No.016322/2018.. The revenue shall pay the amount within a period of three months from today. However, the interest payable shall be subject to the outcome of the SLP [being SLP (C) No.016322/2018] pending before the Hon’ble Apex Court.
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