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TMI Blog2020 (11) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... partment had already paid refund amount to the appellant on 26-6-2005 - Circular No. 670/61/2002-CX.8, dated 1-10-2002 - HELD THAT:- The approval of the dictum of the Rajasthan High Court in JK. CEMENT WORKS VERSUS ASSTT. COMMISSIONER OF CENTRAL EXCISE CUSTOMS [ 2004 (2) TMI 78 - RAJASTHAN HIGH COURT ] , which directly deals with the claim of the appellant before this Court who had made applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The High Court, vide impugned judgment [2010 (262) E.L.T. 165 (Guj.)], has denied relief of statutory interest payable to the appellant under Section 11BB of the Central Excise Act, 1944 read with the Circular No. 670/61/2002-CX.8, dated 1-10-2002 issued by the Government of India, Ministry of Finance (Department of Revenue), Central Board of Excise Customs, New Delhi. The High Court noted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded by the decision of this Court in U.P. Twiga Fiber Glass Ltd. (supra). In the said case, while dismissing the special leave petition filed by the revenue and putting its seal of approval on the decision of the Allahabad High Court, this Court had observed as under : Heard both the parties. In our view the law laid down by the Rajasthan High Court succinctly in the case of J.K. Cement W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he commencement of Section 11BB brings in the starting point of liability to pay interest, notwithstanding the date on which decision has been rendered by the competent authority as to whether the amount is to be transferred to Welfare Fund or to be paid to the applicant needs no interference. (emphasis supplied) The special leave petition is dismissed. No costs. 4. The approval of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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