RANBAXY LABORATORIES LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE present writ petition is filed by the Ranbaxy Laboratories Limited by way of an appeal against the order dated 30.07.2009 of the Ld. Jt. Secretary, Ministry of Finance, Go of India disallowing thereby the claim of the petitioner regarding interest on delayed payment of rebate claims in terms of Section 11BB of Central Excise Act, 1944.

(2.) THE factual matrix of this case leading to the present appeal started when the Ld. Jt. Secretary, Ministry of Finance, Go of India disallowed the appeal of the respondents therein and upholding thereby the order of the Ld. Commissioner (Appeals-II), Central Excise, Indore in favour of the petitioner herein regarding certain rebate claims amounting to Rs. 4, 84, 52, 227 /- made by the petitioner during the period April and May 2003, which, initially, had been denied by the Assistant Commissioner of Central Excise, Ujjain.

(3.) IT is clear from the above that the question is as to whether the petitioner is entitled to claim interest on delayed payment of rebate claims. To put differently, under the said provision, for which period the interest is allowed, whether the period for which the interest is leviable would be from the date the amount was paid till its refund or from the date of application for interest on refund is made.