2025 (4) TMI 1186 - SCH - Central Excise

Interest on an asserted delay in disbursal of refund - it was held by CESTAT that Section 35FF thus indicates that interest would commence from the date of the order of the Appellate Authority as distinct from the making of an application which is prescribed to be the starting point insofar as Section 11BB of the 1944 Act is concerned. - HELD THAT - There are no reason to interfere with the impugned judgment passed by the High Court. Hence the Special Leave Petition is dismissed.

Summary

The Supreme Court of India, in an order delivered by Justices Pamidighantam Sri Narasimha and Joymalya Bagchi, condoned delay and heard the petitioner's counsel. The Court stated it was "not inclined to interfere with the impugned judgment passed by the High Court," and accordingly dismissed the Special Leave Petition. All pending applications were disposed of.