9911796707
TMI Blog2013 (9) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... te the facts of the case in detail. Suffice it to say that on 6th December, 1994, the petitioner deposited a sum of Rs.2.25 lacs as per order of the CEGAT. The CEGAT finally by its order dated 30th August, 2000 quashed the adjudication order with the result the aforesaid amount of Rs.2.25 lacs became refundable to the petitioner. The petitioner in pursuance of the aforesaid order of the CEGAT, filed an application for refund dated 10th November, 2000. The said application remained pending for a considerable period of time and the refund order was actually issued to the petitioner on 20th August, 2010. The above writ petition has been filed as the department has not paid the interest on the aforesaid amount. Learned counsel for the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is applicable to the facts of the present case in view of the fact that the aforesaid amount of Rs.2.25 lacs has already been refunded to the petitioner. No disputed question of fact is involved and the Court is required to adjudicate about liability of the respondents to pay the interest on the aforesaid amount. In this view of the matter, we do not find any merit in the aforesaid objection raised by the learned counsel for the respondents. A bare perusal of Section 11BB would show that it statutorily provides that on refund amount, the interest will be payable to the applicant under this section from the date immediately after the expiry of three months from the date of receipt of refund application till the date of refund of such dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. N/A 15.% 22 of 1995 29.05.1995 2. 10.02.2000-10.5.2001 15.% 41 of 2000 12.05.2000 3. 11.05.2001-12.05.2002 9% 24 of 2001 11.05.2001 4. 13.05.2002-11.05.2003 8% 17 of 2002 13.05.2002 5. 12.05.2003-20.08.2010 6% 67 of 2003 12.05.2003 The aforesaid chart shows that different rates of interest were prescribed by the Central Government from time to time. Copy of the said chart was handed over to Sri R.C. Shukla, learned counsel for the respondents who could not dispute it. We, therefore, hold that in view of Section 11BB, the petitioner is entitled to get interest for the delayed refund amount. In view of the above, the writ petition succeeds and is allowed by holding that the respondents are liable to pay interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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