Case Law Details
Blackberry India Pvt Ltd Vs Assistant Commissioner, Central Excise And CGST Division (Delhi High Court)
The Delhi High Court’s judgment in Blackberry India Pvt Ltd vs Assistant Commissioner revolves around the calculation of interest for excise duty refund. This case analysis delves into the court’s findings and implications.
The petitioner challenged an order denying their interest claim under Section 11BB of the Excise Act for a refund sanctioned. The dispute arose from the application’s date, with the Adjudicating Authority considering the date of the petitioner’s letter as the application date. However, the court held that interest should be calculated from the date immediately after the expiry of three months from the actual application date, as per established legal precedent (Ranbaxy Laboratories Ltd. v. Union of India: (2011) 10 SCC 292).
In this case, the Delhi High Court emphasized the correct computation of interest for excise duty refunds, based on the application date. The court’s ruling aligns with established legal principles, ensuring fair treatment of refund claims.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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