2024 (8) TMI 1655

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....s: "i. To issue writ of mandamus and /or any other appropriate writ (s) directing the Respondent No. 2 to accept petitioner'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....

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.... petitioner is entitled for refund would expire on June, 2017 and adjudication proceedings in respect of the period commencing from April, 2011 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 application, the question of refusing interest on delayed refund payment is erroneous and the same deserves to be set aside. It is also submitted that, upon receipt of the said Communication at Annexure-B, dated 06.01.2022, the petitioner submitted reply dated 23.02.2022 giving details and particulars as to entitlement of interest in terms of....