Petitioner seeks a direction to forthwith grant and sanction interest on the refund amount u/s 11BB of the Central Excise Act, 1944

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Last updated: 04 June 2021
Quick Summary
Qualcomm India Private Limited filed a writ petition seeking interest on service tax refunds due to them. The company, which provides export services, accumulated CENVAT credit on input services and applied for refunds under the CENVAT Credit Rules. They are claiming interest on these refunds as per Section 11BB of the Central Excise Act, 1944, for the period between their application and the actual refund date.

Court :
Bombay High Court

Brief :
By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to forthwith grant and sanction interest on the refund amount after expiry of three months from the respective dates of application till the date of actual refund under section 11BB of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994.

Citation :
WRIT PETITION NO.1775 OF 2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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