https://www.taxtmi.com/caselaws?id=32136 The High Court ruled in favor of the petitioner, emphasizing that the pendency of a Special Leave to Appeal before the Apex Court cannot justify denying or delaying a refund as per the Customs Excise & Gold (Control) Appellate Tribunal's order. The court directed the respondents to refund the excess amount paid during provisional assessment within 60 days with 6% interest per annum, increasing to 10% if not refunded timely, pending the outcome of the S.L.P. Failure to comply would result in higher interest. The judgment concluded without imposing costs on either party. en-us Mon, 10 Jun 2002 00:00:00 +0530 Fri, 13 Feb 2009 06:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32136 The High Court ruled in favor of the petitioner, emphasizing that the pendency of a Special Leave to Appeal before the Apex Court cannot justify denying or delaying a refund as per the Customs Excise & Gold (Control) Appellate Tribunal's order. The court directed the respondents to refund the excess amount paid during provisional assessment within 60 days with 6% interest per annum, increasing to 10% if not refunded timely, pending the outcome of the S.L.P. Failure to comply would result in higher interest. The judgment concluded without imposing costs on either party. Case-Laws Central Excise Mon, 10 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32136