2020 (11) TMI 726

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant. Shri Vikramjeet Banerjee, ASG, Arijit Prasad, Sr. Advocate, Mrs. Anil Katiyar & B. Krishna Prasad, AORs, Mrs. Shirin Khajuria and Ms. Seema Bengani, Advocates, for the Respondent. ORDER Heard Learned Counsel for the parties. 2. The High Court, vide impugned judgment [2010 (262) E.L.T. 165 (Guj.)], has denied relief of statutory interest payable to the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (27) S.T.R. 193 (S.C.)], it was not open to the Department to deny the relief of statutory interest. Paragraph 17 of the said decision reads thus :- "17. We, thus find substance in the contention of Learned Counsel for the assessee that in fact the issue stands concluded by the decision of this Court in U.P. Twiga Fiber Glass Ltd. (supra). In the said case, while dismissing the spec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vant date is to be determined with reference to date of application laying claim to refund. The non-payment of refund to the applicant claimant within three months from the date of such application or in the case governed by proviso to Section 11BB, non-payment within three months from the date of the commencement of Section 11BB brings in the starting point of liability to pay interest, notwithst....