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2024 (1) TMI 306 - DELHI HIGH COURTRefund of Terminal Excise Duty along with applicable interest - HELD THAT:- As was recorded by this Court in BROADWAYS OVERSEAS LIMITED VERSUS UNION OF INDIA AND ORS. [2023 (11) TMI 1208 - DELHI HIGH COURT], the provision in relation to the Terminal Excise Duty have been struck down. The payments made by the Petitioner for Terminal Excise Duty shall be refunded to the Petitioner in terms of the judgment in UNION OF INDIA & ORS VERSUS AUROBINDO PHARMA LTD. M/S. MOTHERSON SUMI ELECTRIC WIRES, M/S DEEPAK ENTERPRISES [2023 (5) TMI 677 - DELHI HIGH COURT] and SANDOZ PRIVATE LIMITED VERSUS UNION OF INDIA & OTHERS [2022 (1) TMI 225 - SUPREME COURT] - It is further directed that the interest @ 6% per annum be also granted. Petition disposed off.
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