2025 (11) TMI 1097

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....ation or direction or order thereby declaring that interest on delayed refunds under section 11BB of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 is automatic and payable to the petitioner from the date after expiry of three months from the date of the original filing of the refund application till the date of actual payment of the refund without making any application to this effect; ii) Issue a writ of Mandamus or any other writ in the nature of Mandamus, or direction or order thereby directing the Respondents, their servants, agents or representatives to forthwith grant and sanction interest of Rs.44,29,76,104 on delayed refund sanctioned to the petitioner for the period October 2007 to June 2017, f....

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....ES INDIA PRIVATE LIMITED VS. UNION OF INDIA [2024 : KHC : 16563] b. THE OCWEN FINANCIAL SOLUTIONS PRIVATE LIMTIED VS. THE UNION OF INDIA [2024 : KHC : 32404] c. LG SOFT INDIA PRIVATE LIMITED VS. THE UNION OF INDIA [2024 (3) TMI 794 - Kar HC] d. AI TISOURCE BUSINESS SOLUTIONS PVT. LTD. VS. THE DEPUTY COMMISSIONER OF CENTRAL TAX [2022 (12) TMI 974 - Kar HC]. 4. A perusal of the material on record and the aforesaid facts and circumstances, would indicate is that the petitioner has been sanctioned refund and the short issue that would now arise for consideration is, 'Whether the petitioner would be entitled to interest on the delayed refund claims made by the petitioner'. 5. In this context, this Court ....

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....r delayed refund in terms of Section 11BB of the Act. Under these circumstances, there is absolutely no impediment to direct the respondents to grant applicable interest on delayed refund in terms of Section 11BB of the Act in favour of the petitioner. However, in order to grant an opportunity to the concerned respondent for the limited purpose to verify the calculation of quantum of interest on the delayed refund as clamed by the petitioner, I deem it just and appropriate to direct the concerned respondent to grant interest on the refund as sought for in Annexure-B series dated 14.10.2022 in favour of the petitioner after making due verification and in accordance with law within a stipulated time frame." In the instant case, the respond....