2018 (1) TMI 1565

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..... und of Excise duty has already been settled by a Division Bench of this Court in AMALGAMATED PLANTATIONS (P) LTD. VERSUS UNION OF INDIA [ 2013 (11) TMI 589 - GAUHATI HIGH COURT ] - The Division Bench has held that Section 11B of the Central Excise Act does not exclude claim of refund made in terms of the Notification dated 8-7-1999 and therefore the assessee is entitled to interest under Section 1 .....

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..... ₹ 4,71,45,503/- was sanctioned vide order dated 18-6-2013 by Respondent No. 2. However, the petitioner's claim for payment of interest amount on the delayed refund of Excise duty has been rejected by him vide impugned order dated 1-7-2013 on the ground that refund does not fall within the purview of Section 11B of the Central Excise Act. Aggrieved, the petitioner has filed the present p .....

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