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TMI Blog2024 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of the said order. However, it was observed that the assessee would have to furnish an undertaking that in case the revenue succeeds in the said SLP, the interest amount paid under the order so passed i.e. the order dated 22.03.2023 shall be reimbursed to the Department. This Court, therefore, disposes of the instant writ petition by interfering with the impugned order dated 25.05.2024 - This Court directs the respondent authorities and, more particularly, the Assistant Commissioner, Central GST Division Dibrugarh to verify the amount of interest on the delayed refund of the dues of the petitioners and thereupon release the said amount within two months from the date of submission of the certified copy of this order. Petition dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... algamated Plantations Pvt. Ltd. Vs. Union of India and Others reported in (2016) 38 GSTR 395. The learned Division Bench of this Court vide judgment dated 08.11.2012 disposed of the said writ petition holding inter alia, that Section 11B of the Central Excise Act, 1944 (for short, the Act of 1944) did not exclude claim of refund made in terms of the Notification dated 08.07.1999. Accordingly, observed and directed that the petitioners therein would be entitled to interest under Section 11BB of the Act of 1944 on the excise duty refunded to them. The jurisdictional Excise Officer was, therefore, directed to determine the interest amount payable to the petitioners therein for the relevant period within a period of three months from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Appeal No. 8714/2017. 7. Pursuant thereto, similar writ petitions were filed before this Court. One of such writ petitions was filed by a company in the name and style of M/s. Dharampal Satyapal Ltd. which is registered as WP(C) No. 5434/2013. The learned Division Bench of this Court vide an order dated 29.01.2018 taking into account the judgment passed in the Amalgamated Plantations Pvt. Ltd., (supra) directed determination of the interest amount payable within three months and quashed the order impugned therein whereby there was a rejection to the interest claimed on delayed refund. This order dated 29.01.2018 passed in WP(C)No.5434/2013 {M/s. Dharampal Satyapal Ltd. (supra)} thereafter was put to challenge before the Supreme Court whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outcome of the said Special Leave Petition and the Revenue was directed to pay the amount within a period of three months. It was again reiterated that the interest payable shall be subject to the outcome of the said SLP before the Apex Court. It is seen that another round of litigations had pursued filed by the Union of India which was registered and numbered as WA No. 102/2022. The said writ appeal along with various others Central Excise Appeals were disposed of by the order dated 22.03.2023. The said order being relevant for the purpose of the instant proceedings is reproduced hereinunder: The present appeals preferred by the Revenue involve the common question of law as to whether interest is payable to an assessee on delayed refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the order so passed i.e. the order dated 22.03.2023 shall be reimbursed to the Department. 11. Mr. S Mitra, the learned counsel appearing on behalf of the petitioners submits that the petitioners herein are not adverse to giving an undertaking to the effect that if the amount to which the petitioners are entitled to is paid within a time-frame, the petitioners would be bound by the outcome of the SLP (C) No.16322/18 and the interest amount would be returned back to the department, if the department succeeds in the said proceedings. 12. Taking into account the above, this Court, therefore, disposes of the instant writ petition by interfering with the impugned order dated 25.05.2024. The interference so made herein is subject to the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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