2016 (12) TMI 1818 - HC - Central Excise

Refund claim - the Assistant Commissioner of Central Excise is personally present in court and he submits that under the refund order(s) passed by the him, due relief is granted to the manufacturer, in pursuant to the direction given by the Commissioner, Custom and Central Excise (Appeals) on 24.11.2014 and 25.03.2015, respectively - HELD THAT - After noticing the facts from the Court s order recorded on 24.11.2016, we find that the departmental authorizes has now discharged the responsibility under Section 11(BB) of the Central Excise Act. Thus, we order closure of the cases by ordering that the 02.12.2016 refund order be placed in the records of the concerned case.

Summary

The High Court of Gauhati ordered closure of a case involving delayed refund interest granted to M/S Pan Parag India Limited by the Central Excise Department. The refund orders were passed in compliance with previous court orders and directives from the Commissioner, Custom and Central Excise. The department has fulfilled its responsibility under Section 11(BB) of the Central Excise Act.