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TMI Blog2016 (10) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... cant. Mr. Devang Vyas, Advocate and Mr. RJ Oza, Advocate for the Respondent. ORDER (PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. By this application, the applicant seeks a direction to the opponents to refund the amount of Rs. 2,91,000/- deposited by it on 26th August, 2014 with the Assistant Commissioner, Central Excise and Customs, Ankleshwar pursuant to the order dated 6th December, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions from his client that without prejudice to his rights and contentions in the petition and to show his bonafides, petitioner shall deposit 30% of the amount due and payable with the Department within a period of two weeks from today and shall file undertaking that till the petition is heard, the petitioner shall not transfer the property in question in any manner whatsoever and an under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain petition. Direct Service is permitted." 4. On a plain reading of the above order, it is evident that the amount deposited in terms of the said order was without prejudice to the rights and contentions of the parties. Special Civil Application No.3041/2013 has been decided by this court by a judgment and order dated 26th September, 2014 whereby the court has allowed the petition by inter ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount deposited by the petitioner is pursuant to an interim order passed by the court and is not in the nature of payment of excise duty and hence, the provisions of the Central Excise Act for refund would not be applicable. Consequently, the provisions of section 11BB of the Central Excise Act which provides for interest on delayed refund, would not be applicable. It is settled legal position th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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