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Haldia Petrochemicals Ltd. Versus Joint Secretary, Ministry of Finance & Others

2016 (12) TMI 96 - CALCUTTA HIGH COURT

Delayed payment of rebate claim - Section 11-BB of the Central Excise Act, 1944 - Held that: - the liability of the Revenue to pay interest under Section 11-BB of the Act commences from the date of expiry of three months from the date of receipt of a .....

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ioner calculating such interest on and from expiry of three months from the date of making of the application for refund - petition allowed - decided in favor of petitioner-assessee. - WP No. 558 of 2010 - Dated:- 24-11-2016 - Debangsu Basak, J. Mr. .....

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in terms of Section 11-BB of the Central Excise Act, 1944. Learned senior advocate for the petitioner submits that, the petitioner was entitled to certain rebate. It had applied for the same. In some cases the Authorities had allowed rebate. In some .....

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uthority who by the impugned order dated July 9, 2009 has rejected the same. Learned senior advocate appearing on behalf of the petitioner relies on (2011) 10 SCC 292 (Ranbaxy Laboratories Ltd. vs. Union of India & Ors.) and submits that the enti .....

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ade. Learned advocate appearing for the respondent submits that, the application for refund was mired with technical deficiencies and therefore the petitioner is not entitled to claim interest for such period. He refers to the observation made in thi .....

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erest under Section 11-BB of the Central Excise Act, 1944 commences from the date of expiry of three months from the date of receipt of the application for refund or on the expiry of the said period from the date on which the order of refund is made. .....

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