2023 (3) TMI 1510

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..... ise - 2023 (3) TMI 1510 - GAUHATI HIGH COURT - GAHC010204102019 - GAUHATI HIGH COURT - HC - Dated:- 22-3-2023 - WA/102/2022, C. Ex. App. /4/2022, C. Ex. App. /3/2022, C. Ex. App. /2/2022, C. Ex. App. /1/2022, C. Ex. App. /6/2022 - - - Central Excise - Interest payable to an assessee on delayed refund of exemptions - HELD THAT:- The appellant Department is directed to make payment of the interest .....

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..... to an assessee on delayed refund of exemptions. Mr. S.C. Keyal, learned counsel representing the Department submitted that the question aforesaid is pending consideration of the Hon ble Supreme Court in SLP(C) No.016322/2018. Dr. A. Saraf, learned Senior counsel representing the respondent in WA No.102/2022 has submitted that an identical appeal, WA No.160/2021 has been disposed of by this Court b .....

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