2024 (10) TMI 1341

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..... In the light of the undisputed fact that the respondent did not grant refund in favour of the petitioner within the maximum prescribed period of three months from the date of the petitioner submitting the refund claim in relation to the amount rejected in the first instance by the respondent which was allowed/granted in favour of the petitioner - the respondent would be liable to pay interest on t .....

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..... ion under Article 226 of the Constitution of India directing the respondent in pursuant to refund order dated 15.03.2024 vide Annexure-A to grant appropriate interest for the delay of rebate to the petitioner, 3 months from the date of filing the refund/rebate application. (ii) Pass such other orders or to issue such other directions as deemed fit in the facts and circumstances of the case in the .....

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..... tories Ltd. v. Union of India. 3. Per contra, the learned counsel for the respondent would submit that there is no merit in the petition and that the same is liable to be dismissed. 4. As rightly contended by the learned counsel for petitioner, in the light of the undisputed fact that the respondent did not grant refund in favour of the petitioner within the maximum prescribed period of three mont .....

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