TMI Blog2013 (9) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... om the date of application) to 20th August, 2010, the date on which the amount was refund - Decided in favor of assessee. - Writ Tax No. - 1609 of 2010 - - - Dated:- 27-5-2013 - Hon'ble Prakash Krishna And Hon'ble Manoj Kumar Gupta,JJ. For the Petitioner : Rahul Agrawal For the Respondent : A. S. G. I. ,R. C.Shukla, Shambhu Chopra ORDER Heard Sri Rahul Agrawal, learned counsel for the petitioner and Sri R.C. Shukla, learned counsel for the respondents. Raising a short controversy with regard to liability of the respondents to pay interest under the provisions of Central Excise Act, 1944 on the refund amount, the present writ petition has been filed. It is not necessary for us to note the facts of the case in detail. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the order dated 30th August, 2000 and that the amount has been refunded. The only dispute is with regard to the liability of the respondents to pay interest on the aforesaid amount of Rs.2.25 lacs. Having heard the learned counsel for the parties, we find that the material facts are not disputed and are almost admitted, therefore, it is not fit case to relegate the petitioner to avail statutory remedy of appeal. Learned counsel for the respondents in support of above argument, has placed reliance upon ITC Limited versus Union of India, 1990 STPL(LE) 15426 SC and Collector of Central Excise, Kanpur versus Flock (India) Pvt. Ltd., Kanpur, 2000 Law Suit (SC) 1199. In our considered view, none of these decisions is applicable to the facts o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictions and transfer of huge records owing t which the claim was lost from the sight and had to be traced out with meticulous efforts. The submissions of the petitioner in this regard are denied." The above paragraph clearly shows that fault, if any, was at the end of the department. Even otherwise also, the respondents are liable to pay interest under the aforesaid Section 11BB. The learned counsel for the petitioner pointed out that the ratio of interest has been varied from time to time. He has supplied a chart which is reproduced below: Petitioner entitled to interest from refund from 10.02.2000 to 20.08.2010 Sl. No. Period Rate of Interest Notification No. (issued u/s 11BB) Date of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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