1999 (4) TMI 90 - HC - Central Excise

Summary

The High Court of Judicature at Allahabad ruled in favor of the petitioner, allowing interest on delayed refund under Section 11BB of the Central Excise Act, 1944. The Tribunal's denial of interest was overturned as the petitioner was entitled to interest on the refund payment made after more than 3 months. The case was remanded back to the Tribunal to determine the amount of interest owed to the petitioner.