Supreme Court of India
Union of India & Ors. v. M/s. Hamdard (waqf) Laboratories
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From the headnote
Central Excise Act. 1944 - s.11-BB - Interest on delayed refimds - Adjudication on classification of a sweetened non-alcoholic beverage - Thereafter, application by assessee for rejimd of duty - Rejimd of duty by the competent authority- As no interest was paid on refund amount. writ petition by the assessee - High Court directed the Revenue to pay interest - On appeal, held: The adjudicatory process for refund of duty is required to be concluded within three 111onths - The liability of the Revenue to pay interest uls.
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