TMI Blog2024 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... el appearing on behalf of the respondents. 2. Taking into account that the issue involved in the instant writ petition has already been dealt with by the learned Division Bench of this Court in various orders, this Court takes up the writ petition for disposal at the motion stage. 3. The petitioners herein are aggrieved by the order dated 25.05.2024 passed in Order-in-Original No. 02/REF/GAIL/ACD/2024-25, whereby the petitioners' application seeking interest on the delayed refund of the excise duty was rejected. It is very pertinent to take note of that it is an admitted fact that the petitioner was entitled to refund of the excise duty in terms with the Notification No. 33/99-CE dated 08.07.1999. However, it was on account of the delayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2016) 38 GSTR 388. Thereupon, the Union of India preferred a Special Leave to Appeal with an application for condonation of delay. Vide the order dated 09.12.2016, the Supreme Court dismissed the Special Leave Petition on the ground of limitation, however, kept the question of law, open. 6. In the meantime, another set of writ petition came up for disposal before the learned Division Bench of this Court filed by a Company in the name and style of Pan Parag India Ltd. The said writ petition was registered and numbered as WP(C) No. 4772/2016. This writ petition related to non-compliance of the order passed by the CESTAT, as regards the interest claimed on refunds. It is seen that the said writ petition was disposed of issuing directions by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra). 8. It was also seen that another company i.e. MK Jokai Agri Plantations P. Ltd. had also filed a writ petition before the Coordinate Bench of this Court claiming interest in terms with Section 11BB of the Act of 1944. The Coordinate Bench of this Court vide judgment and order dated 29.01.2021 also held that the petitioner therein i.e. MK Jokai Agri Plantations P. Ltd. would be entitled to interest on delayed refund in terms with Section 11BB of the Act of 1944 and, accordingly, had set aside the order impugned therein, whereby the interest on delayed refund was rejected. 9. A writ appeal there against was filed by the Union of India which was registered and numbered as Writ Appeal No. 123/2021. The said Writ Appeal was withdrawn by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WA No.102/2022 has submitted that an identical appeal, WA No. 160/2021 has been disposed of by this Court by order dated 01.09.2021 subject to the condition that the interest payable to the assessee shall be subject to the outcome of the aforesaid SLP [being SLP (C) No.016322/2018] pending before the Apex Court. In view of the facts and circumstances noted above, we direct the appellant Department to make payment of the interest on delayed refund to the respondent assessee within a period of 2 (two) months from today. However, the assessee shall furnish an undertaking that in case the Revenue succeeds in the aforesaid SLP, the interest amount paid under this order shall be reimbursed to the Department. The present appeals, WA No.102/2022, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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