2024 (3) TMI 794

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....tioner's claim for interest on refund received belatedly and direct Respondent No. 2 to adjudicate the matter following due procedure to grant such interest according to section 11BB of the central excise act, 1944. ii. To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice. iii. To award cost of this petition. iv. Pass any other order or give any other direction as this Hon'ble Court deems fit and appropriate in the circumstances of the case." 2. Heard learned Senior Counsel appearing for the petitioner and learned counsel appearing for the respondent-Revenue Department. Perused the material o....

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....t question of interest to be sanctioned will be dealt during the adjudication proceedings and any grievance has to be ventilated by preferring appropriate appeal. In this context, learned Senior Counsel invited my attention to the said Communication dated 25.04.2022 in order to point out that, undisputedly, the relevant period for which the petitioner is entitled for refund would expire on June, 2017 and adjudication proceedings in respect of the period commencing from May, 2008 to June, 2017 would necessarily have to be initiated within a period of one year and maximum extended period of four years thereafter, in terms of Section 73 of the Finance Act, 1994 and the said period having undoubtedly expired as on the date of filing of the appl....