TMI Blog2018 (1) TMI 1565X X X X Extracts X X X X X X X X Extracts X X X X ..... SUS UNION OF INDIA [ 2013 (11) TMI 589 - GAUHATI HIGH COURT ] - The Division Bench has held that Section 11B of the Central Excise Act does not exclude claim of refund made in terms of the Notification dated 8-7-1999 and therefore the assessee is entitled to interest under Section 11BB of the Central Excise Act on the excise duty refunded to them. The Excise Officer are directed to determine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed vide order dated 18-6-2013 by Respondent No. 2. However, the petitioner's claim for payment of interest amount on the delayed refund of Excise duty has been rejected by him vide impugned order dated 1-7-2013 on the ground that refund does not fall within the purview of Section 11B of the Central Excise Act. Aggrieved, the petitioner has filed the present petition. 3. Admittedly, the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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