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2021 (9) TMI 270

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..... nterest on the delayed refund - delayed refund was of certain exemptions - Applicability of Section 11 BB of the Central Excise Act - HELD THAT:- The writ appeal is dismissed as withdrawn subject to the condition that Revenue will pay the amount as directed by the learned Single Judge in M.K. JOKAI AGRI PLANTATIONS (P) LTD., MUTTUCK TEA ESTATE VERSUS THE UNION OF INDIA, ASSISTANT COMMISSIONER, CE .....

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..... g. Heard Mr. S.C. Keyal, learned counsel for the appellants. Also heard Dr. A. Saraf, learned senior counsel for the respondents. This writ appeal has been filed by the Union of India challenging the order passed by the learned Single Judge dated 29.01.2021 in WP(C) No.702/2019, by which the learned Single Judge has directed the Revenue to give interest on the delayed refund to the petit .....

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..... a related matter a SLP [being SLP (C) No.016322/2018] has been filed before the Hon ble Apex Court, which is presently pending. He has, therefore, submitted that he may be allowed to withdraw the writ appeal, subject to the decision in the SLP. Mr. Keyal has assured that the Revenue will pay the amount as directed by the learned Single Judge in its order dated 29.01.2021 but that shall be sub .....

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