2023 (3) TMI 1510

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....ise<br>2023 (3) TMI 1510 - GAUHATI HIGH COURT - GAHC010204102019<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 22-3-2023<br>WA/102/2022, C. Ex. App/4/2022, C. Ex. App/3/2022, C. Ex. App/2/2022, C. Ex. App/1/2022, C. Ex. App/6/2022 - -<br>Central Excise<br>HON'BLE THE CHIEF JUSTICE AND HON'BLE MR. JUSTICE SOUMITRA SAIKIA For the Appellant : Mr. S.C. Keyal, SC, GST. Fo....

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.... by order dated 01.09.2021 subject to the condition that the interest payable to the assessee shall be subject to the outcome of the aforesaid SLP [being SLP(C) No.016322/2018] pending before the Apex Court. In view of the facts and circumstances noted above, we direct the appellant Department to make payment of the interest on delayed refund to the respondent assessee within a period of 2(two)....