UNION OF INDIA Vs. SHREEJI COLOUR CHEM INDUSTRIES

JUDGEMENT

(1.) Leave granted.

(2.) Challenge in this appeal is to the judgment of a Division Bench of the Gujarat High Court directing grant of interest to the respondent for alleged delayed refund of amount payable under Central Excise Act, 1944 (in short the Rs. Act) and Central Excise Rules, 1944 (in short the Rs. Rules).

(3.) Background facts are undisputed and are essentially as follows: