Delayed refund interest under Central Excise law upheld where departmental retention continued for an extended period.

Interest on a delayed central excise refund is payable where the Department retained the assessee's money for an extended period after the higher forums' decision, and the appellate authority's grant of interest was consistent with Section 11BB of the Central Excise Act, 1944. The record disclosed no ground to disturb that view, so interest for the period the refund remained with the Department was upheld and the Revenue's challenge failed.

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Issues: Whether interest was payable on the refunded amount for the period of delay under Section 11BB of the Central Excise Act, 1944.

Analysis: The refund arose after the Department retained the assessee's money for a long period pursuant to the decision of the higher forums. The Appellate Commissioner had awarded interest for the period during which the amount remained with the Department, and no ground was shown to disturb that view. The order was found to be in conformity with Section 11BB of the Central Excise Act, 1944.

Conclusion: Interest on the delayed refund was rightly granted, and the Revenue's challenge failed.

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