Gauhati HC Orders Release of Interest on Delayed Excise Duty Refund

Gail (India) Limited and 2 Ors. Vs Union of India and 4 Ors. (Gauhati High Court)

In the case of Gail (India) Limited and Others vs. Union of India and Others, the Gauhati High Court directed the Assistant Commissioner to release interest on a delayed excise duty refund to GAIL. The refund, amounting to Rs.4,48,92,856, was due as per Notification No.33/99-CE, but interest on the delay was initially denied. The court acknowledged previous judgments that affirmed the right to interest on delayed refunds under Section 11BB of the Central Excise Act, 1944. The

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