TMI Blog2019 (3) TMI 1694X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act, 1944 on the excise duty refunded to them. The petitioner would be entitled to interest under Section 11BB of the Central Excise Act, 1944 on the excise duty refunded to it belatedly. Respondent No.3 shall now determine the interest amount payable to the petitioner for the relevant periods where after the same shall be released to the petitioner within a period of 3 months from today. Petition allowed - decided in favor of petitioner. - WP(C) 853/2019 - - - Dated:- 15-3-2019 - MR. UJJAL BHUYAN J. Advocate for the Petitioner : MS. M.L. GOPE MS. N. HAWELIA Advocate for the Respondent : SC, CENTRAL EXCISE ORDER Heard Ms. M.L. Gope, learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of such duty. 5. Learned counsel for the parties are in agreement that the issue raised in this writ petition is covered by a Division Bench judgment of this Court in Amalgamated Plantations (P) Vs- Union of India; reported in 2013 (2) GLR 732. 6. Submissions made have been considered. 7. Relevant portion of the order in Amalgamated Plantations (P) Ltd(supra) reads as under:- 29. From a conjoint reading of sections 11B and 11BB of the Central Excise Act, 1944, it is apparent that if any refund of excise duty is ordered under section 11B(2), the same has to be refunded within three months from the date of receipt of application under sub section (1) of that section, failing which interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a Single Bench of this Court in (2004) 171 ELT 458(Hindustan Coca-Cola Beverages Pvt. Ltd. -Vs- Union of India) while directing refund of excise duty paid in terms of notification dated 08-07-1999, had also directed payment of interest for delayed payment as per provision of section 11 of the Central Excise Act, 1944. 32. Thus, in view of the discussions made above, we are of the unhesitant view that section 11B of the Central Excise Act, 1944 does not exclude claim of refund made in terms of the notification dated 08-07-1999. Petitioners would, therefore, be entitled to interest under section 11BB of the Central Excise Act, 1944 on the excise duty refunded to them. The jurisdictional excise officers shall now determine t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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