2007 (5) TMI 610

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.... For the Respondent : Mrs Suman Khare ORDER The following prayers have been made in this petition. "(A) Be pleased to hold and declare that the action of the respondents of delaying the interest on the delayed refund of ₹ 44,20,58,831/to the petitioner is illegal, unreasonable, unconstitutional and void. (B) Be pleased to issue a writ of in the nature of mandamus or any other appr....

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....onditions as deemed just and proper by the Court. (E) Exparte ad interim relief in terms of prayer D above be granted. (F) Such other and further relief as deemed just and expedient be granted." Whether the petitioner is entitled for interest on the refund or not, the Division Bench of this Court in the order dated 12.08.2005, has directed as under : "15. In these circumstances, the Reve....

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.... given the Division Bench in the aforesaid orders. Heard learned counsels for the parties. The case of the Department is that interest is admissible in accordance with law and when the petitioner has not moved any application for refund, the petitioner is not entitled for interest under Section 11BB of the Central Excise Act ( "the Act" for short). The case of the petitioner is that even before....