AMALGAMATED PLANTATIONS (P) LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This Judgment will dispose of W.P. (C) No. 1166/2012 and W.P. (C) No. 2325/2012. Question for consideration in both the writ petitions is the entitlement of the petitioners to interest under section 11BB of the Central Excise Act, 1944 on the delayed excise duty refund by the department to the petitioners.

(2.) The relevant facts of the two cases may be briefly noted.

(3.) Petitioner is a company incorporated under the Companies Act, 1956, owning amongst others the Chabua Tea Estate in the district of Dibrugarh, Assam. Petitioner is engaged in the business of cultivation and manufacture of tea and tea waste, which are exigible to excise duty under Chapter-9 of the Schedule to the Central Excise Tariff Act, 1985, having central excise registration number.