1999 (5) TMI 37 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad ruled in favor of the petitioner, directing the Tribunal to allow interest on the delayed refund payment under Section 11BB of the Central Excise Act, 1944. The Court found the Tribunal's interpretation of the provision to be erroneous and remanded the matter back to determine the amount of interest owed to the petitioner.