2018 (5) TMI 865

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..... 50476 of 2018 SM - A/51667/2018-SM[BR] - Dated:- 25-4-2018 - Ms. Archana Wadhwa, Member (Judicial) Shri Himanshu Khemuka, Advocate for the Appellants Shri S C Jain, AR for the Respondent Per Ms. Archana Wadhwa : The short issue involved in the appeal is as to which rate of interest, the appellants refund claims, should be sanctioned. It is seen that the appellants have claime .....

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..... n issued under section 11BB which is statutory in nature. Reliance is placed on the decision of the Karnataka High Court in the case of 2015(323) ELT 708 (Kar) in the case of Commissioner of Central Excise, Bangalore versus Hindustan Granites wherein it was held as under:- Interest - Rate of interest on refund under Section 11BB of Central Excise Act, 1944 - Single Judge of High Court direc .....

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