DHARAMPAL SATYAPAL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) By this petition, the petitioner has essentially prayed for quashing of order dated 1-7-2013 passed by Respondent No. 2, whereby its claim for interest on account of delayed refund of excise duty has been rejected.

(2.) Petitioner is a registered company and is engaged in the manufacture of Pan-Masala (Non-Tobacco). Its claim for refund of excise duty amounting to Rs. 4,71,45,503.00 was sanctioned vide order dated 18-6-2013 by Respondent No. However, the petitioner's claim for payment of interest amount on the delayed refund of Excise duty has been rejected by him vide impugned order dated 1-7-2013 on the ground that refund does not fall within the purview of Sec. 11B of the Central Excise Act. Aggrieved, the petitioner has filed the present petition.

(3.) Admittedly, the question of payment of interest on the delayed refund of Excise duty has already been settled by a Division Bench of this Court in Amalgamated Plantations (P) Ltd. Vs. Union of India, 2013 (2) G.L.T. 413 = 2013 (296) E.L.T. 13 (Gau.).