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    <title>2016 (9) TMI 787 - ALLAHABAD HIGH COURT</title>
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    <description>The Court partially allowed the writ petition, directing the respondents to pay interest on the delayed refund amount to the petitioner under Section 11BB of the Central Excise Act, 1944. The Court emphasized that the authorities were unjustly withholding the refundable amount and penalizing the petitioner by denying interest, contrary to legal provisions. The petitioner was also awarded costs amounting to Rs. 25,000.</description>
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      <description>The Court partially allowed the writ petition, directing the respondents to pay interest on the delayed refund amount to the petitioner under Section 11BB of the Central Excise Act, 1944. The Court emphasized that the authorities were unjustly withholding the refundable amount and penalizing the petitioner by denying interest, contrary to legal provisions. The petitioner was also awarded costs amounting to Rs. 25,000.</description>
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