Case Law Details

Case Name : Union of India Vs M.K. Jokai Agri Plantations (P) Ltd. And Anr. (Gauhati High Court)
Appeal Number : Case No. WA/123/2021
Date of Judgement/Order : 01/09/2021
Related Assessment Year :

Union of India Vs M.K. Jokai Agri Plantations (P) Ltd. And Anr. (Gauhati High Court)

The matter is taken up through video conferencing.

Heard Mr. S.C. Keyal, learned counsel for the appellants. Also heard Dr. A. Saraf, learned senior counsel for the respondents.

This writ appeal has been filed by the Union of India challenging the order passed by the learned Single Judge dated 29.01.2021 in WP(C) No.702/2019, by which the learned Single Judge has directed the Revenue to give interest on the delayed refund to the petitioners (respondents herein) after due calculation. The learned Single Judge has relied upon a Division Bench judgement of this Court in Amalgamated Plantations (P) Ltd. -Vs- Union of India & Ors., reported in (2013) 2 GLR 732 as well as on the statutory provision, wherein it was held that whenever refund is made belatedly interest is liable to be paid on it.

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The contention of the Revenue is that Section 11 BB of the Central Excise Act would not be applicable in the present case as it is a delayed refund of certain exemptions and will not be covered by Section 11 BB of the Act but at the same time, Mr. Keyal, learned counsel for the appellants has very fairly submitted that the matter is indeed squarely covered by a Division Bench judgment of this Court. He would then say that in a related matter a SLP [being SLP (C) No.016322/2018] has been filed before the Hon’ble Apex Court, which is presently pending. He has, therefore, submitted that he may be allowed to withdraw the writ appeal, subject to the decision in the SLP.

Mr. Keyal has assured that the Revenue will pay the amount as directed by the learned Single Judge in its order dated 29.01.2021 but that shall be subject to the decision of the Hon’ble Apex Court in the pending in SLP (C) No.016322/2018.

Dr. Saraf has no objection to this.

The writ appeal is dismissed as withdrawn subject to the aforesaid condition. The revenue shall pay the amount within a period of three months from today. However, the interest payable shall be subject to the outcome of the aforesaid SLP pending before the Hon’ble Apex Court.

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September 2021