2026 (2) TMI 1008

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....t:-   For the Petitioner: Mr. Ajay Jagga, Advocate with Ms. Neetu Kundu, Advocate and Ms. Aishwarya Jagga, Advocate   For Respondents: Mr. Sarthak Gupta, Advocate. JAGMOHAN BANSAL, J. (ORAL) 1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking direction to respondents to pay interest on delayed refund of excise duty. 2. ....

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....990. The petitioner vide letters dated 17.07.1989, 07.08.1989, 05.09.1989, 20.10.1989, 14.02.1990, 19.07.1990 and 06.09.1990 requested the respondent to refund duty deposited under protest. The refund was sought on the ground of favourable orders passed by Appellate Authority. The respondent preferred appeals before Customs Excise and Gold (Control) Appellate Tribunal, New Delhi. The appeals came ....

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....ence application filed against order of Customs Excise and Gold (Control) Appellate Tribunal, New Delhi. The respondent finally sanctioned refund on 29.12.2000. 3. Learned counsel for the respondents submits that petitioner did not file applications in prescribed proforma and further did not submit requisite documents, thus, it was not entitled to interest. The petitioner submitted requisite do....

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....letter dated 11.02.1999, it is evident beyond the pale of doubt that refund was sought by letters dated 17.07.1989, 07.08.1989, 05.09.1989, 20.10.1989, 14.02.1990, 19.07.1990 and 06.09.1990. The respondent never disputed receipt of aforesaid letters and vide letter dated 18.03.1999 directed the petitioner to file application in prescribed proforma and submit show cause notices, orders in original,....