9911796707
TMI Blog2024 (3) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... est in Annexure-B dated 25.04.2022 is clearly erroneous in as much as adjudication proceedings have not been initiated against the petitioner as borne out from the material on record even till today. Under these circumstances, there is absolutely no impediment to direct the respondents to grant applicable interest on delayed refund in terms of Section 11BB of the Act in favour of the petitioner. However, in order to grant an opportunity to the concerned respondent for the limited purpose to verify the calculation of quantum of interest on the delayed refund as claimed by the petitioner, it is deemed just and appropriate to set aside Annexure-B dated 25.04.2022 and direct the concerned respondent to grant interest on the refund as sought for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the petitioner invited the attention to the application dated 17.01.2022 submitted by the petitioner for refund of interest on delayed receipt of Service Tax refund, for the period commencing from May, 2008 up to June, 2017 as enumerated in Annexure-A series (colly). It is submitted that as per Section 11BB of Central Excise Act, 1944 (hereinafter referred to as 'Act') the petitioner would be entitled for refund of interest granted in his favour upon expiry of 90 days from the date of submission of the application, if the refund is not made back to the petitioner within the said period i.e. 90 days. It is submitted that as can been seen from the details furnished at Annexure-B dated 25.04.2022, the petitioner submitted appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of the said Communication at Annexure-B, dated 25.04.2022, the petitioner submitted reply dated 15.06.2022 giving details and particulars as to entitlement of interest in terms of Section 11BB of the Act and since the respondents did not grant said interest on the delayed refund, the petitioner is before this Court by way of filing the present petition. 5. Learned counsel for the respondents does not dispute that the refund has already been granted in favour of the petitioner. However, various other contentions urged on behalf of the petitioner are disputed and it is submitted that, there is no merit in the petition and accordingly, sought for dismissal of the petition. 6. As rightly contended by the learned Senior Counsel appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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