UNION OF INDIA Vs. AMALGAMATED PLANTATIONS PVT. LTD.

JUDGEMENT

(1.) This petition has been filed by the Union of India and three others for review of judgment and order dated 08-11-2012 passed by this Court in WP(C) No. 1166/2012.

(2.) Wp(C) No. 1166/2012 was filed by the respondent as the writ petitioner. The said writ petition was heard along-with another writ petition being WP(C) No. 2325/2012.

(3.) Question for consideration before the writ Court was the entitlement of the writ petitioner to interest under Section 11BB of the Central Excise Act, 1944 on the delayed excise duty refund by the department to the writ petitioner.