2024 (4) TMI 1342

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....Bengaluru<br>Central Excise<br>2024 (4) TMI 1342 - KARNATAKA HIGH COURT - 2024:KHC:16563<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 24-4-2024<br>Writ Petition No. 11360 of 2024 (T-RES) - -<br>Central Excise<br>Hon&#39;ble Mr Justice S.R. Krishna Kumar For the Petitioner : Sri. T. Suryanarayana., Senior Counsel For Smt. Tanmayee Raj Kumar., Advocate For the Respo....

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....eard learned Senior Counsel appearing for the petitioner and learned counsel appearing for the respondents-revenue and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned Senior Counsel appearing for the petitioner invited my attention to the application dated 14.10.2022 submitted by the pet....

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.... sought for dismissal of the petition. 5. As rightly contended by the learned Senior Counsel appearing for the petitioner, a perusal of the material on record, comprising of the details of the refund orders and refund payments made in favour of the petitioner as enumerated in Annexure-C1 clearly indicate that the petitioner would be entitled for interest for delayed refund in terms of Section 1....