2020 (11) TMI 726

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....ijit 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 appellant under Section 11BB of the Central Excise Act, 1944 read with ....

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....ny 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 special leave petition filed by the revenue and putting its seal of approval....

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....he 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, notwithstanding the date on which decision has been rendered by the competent authority as to whether ....