Interest liable to be paid on belated excise duty refund

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 h...